Seems like what we already have. More light more powerful. So what does leveling up to 40 do?
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So level 40 is the main level, that's what you level up via bounties etc. Then your light score? Level? I'm not sure what to call it would be something to determine your power, so you could have a lvl 40 with 215 light and then a lvl 40 with 450 light score! Just a new way to look at it I guess.
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Probably get you access to new gear