I would be hard pressed saying what the most important thing was, level 1, or otherwise. Maybe intention...
It is all relative to one's situation and/or
condition. I still stand by my original answer.
I was addressing your question in regards to qigong in general, which I feel applies to all levels of study. Whether or not it is the most important thing, was not the question I was answering. Master Lin states, very clearly,in the "Three Vital Elements of Qigong Exercise", breathing technique is important. This is in the Level 1 manual.
If I was working with someone who had physical problems breathing, I would take that into account. The breathing would still be important, but, perhaps other aspects of practice, like visualization, would be unrestricted to this same person,and a nice aspect to excel at, to empower this person's healing process, and inturn, improve the breathing. That's it! I'm outta here......
Breath, visualize your situation as you would like it > happy trails.