In the PC version the upgrade component is not Jhana Hide, but Jhana Rib.

PC version upgrade components:

I know for a fact this is the case, I just had to go split Jhana in Majocado Castle after I already had the hides only to find I needed RIBS.

And I just checked the game by customizing up to both the Samurai Sword and Samurai Katana, along with looking at the game data and both my JP guides. They look exactly the same, but the upgrade materials are different. I even went ahead with the upgrading to check my inventory. The Katana took the Hide, the Sword took the Ribs. Take a look at the screens (and don't forget to sign). Zephyr 14:01, May 16, 2012 (UTC)