That is all conjecture. You're focusing on numbers, when the numbers are completely arbitrary. We can't know if the sham works on Light/glimmer ammunition. We can't tell that Kreig can puncture a Guardians armor (though the presence of inertial dampeners seriously suggests he wouldn't be able to). Level 72 in Borderlands could be EXACTLY THE SAME as level 32 in Destiny. The numbers are irrelevant. What we do have, however, is two enemy forces with, between them, control over energy and time, as well as the Fallen being able to MANIPULATE SOULS.