LogFAQs > #945767565

The way I've decided to assume it works is that any buff/debuff granted by stuff like type or skills etc, are applied to the unit's atk BEFORE comparing to the opponent's defense. So like for example, you have your 300k defense, that means that any enemy with base atk 300k or below will do scratch damage on a normal. But seeing as how supers multiple atk by many times (immense at lv1 is 280%) on top of the type advantage (which I think is straight up 2x?), means that even someone with like 100k base atk power could theoretically break your defense with a super. Obv it's tough to say for sure what enemies use as their stats, whether it's base lv1 SA or SA 10, etc, but it's what makes sense to me.

ALso why things like AGL golden frieza can take virtually scratch damage on anything. If he reduced damage received total, it would make a 100k normal to still 10k damage taken (90%), but if you think about it as I said, it would mean the the 100k normal would be reduced before comparing to GF's defense, so you'd be comparing a 10k atk (10% of the original) to GF's like 30-40k off the top of my head defense, equaling scratch damage.
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I'm a greener egg than the eggs from dr. seuss