this is incorrect, they also implemented this thing called a "nerf curve" that also takes light level into account, so a 300 max suros on a 25 will do less damage than a 300 max suros on a 30; while the level 30 will also be able to take more damage than the lvl 25. this still won't make up for the "one shot" fusion rifle kill as this video shows but you get the idea.
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I can't explain the one shot with a 267 "77 Wizard" ether