Legendary relic: Divines only item that starts with legendary tier(L-M).
Epic relic: Divines only item that starts with epic tier(E-M).
Rare relic: Divines only item that starts with rare tier(R-M).
Common relic: Divines only item that starts with rare tier(C-M).
Yes It's same, but Epic relic can't transform L-M item.
But, legendary can do it.