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SoulSteel is the odd man out when it comes to the FiveMagicalMaterials. It is simultaneously the only material not to have it's own unique Exalt that resonates with it. Even if you argue that Abyssals are a unique Exalt in their own right, for most of the lifespan of creation, they have not existed. SoulSteel also lacks a Celestial Incarna, Elemental Dragon or other heavenly appointed caretaker, again, a unique situation amongst the magical materials. Finally, if one assumes that the Five Magical Materials are in some way unique and special, that they are the only Magical Materials possible and that they have always existed, then SoulSteel is again the odd one out, as its death oriented aspect and Underworld links were not possible until the death of the first Primordial, yet presumably the material was created by the Primordials and predates their deaths.
Below are some theories on why this material is so different from the other four.