Note: I'm working on making a video of said test, so there is visual evidence. However, for now, if you're skeptical, feel free to copy my test and see.
The Test:
take 5 Scout Rifles and compare the damage on the same target, to gauge the difference in damage rating and how effective upgrades are.
Why Scout Rifles? other then it's what I happened to have on hand at the time, I felt it would give me the best constant results in the shortest time.
The Target:
Lvl 2 Vandal on Earth, right off the player spawn point.
The Rifles:
Uncommon Trax Mallus III
132 Damage no Kinetic
No damage upgrade
Rare Vesta Noblese
224 Damage Kinetic
No damage upgrade
Rare Naraka SR5
184 Damage Kinetic
No damage upgrade
Legendary Cryptic Dragon
267 Damage Kinetic
2 Damage upgrades
Exotic MIDA Multi-Tool
267 Damage Kinetic
1 Damage upgrade
Results:
The uncommon, 2 rares and Legendary rifle did 199 damage on a headshot, all at the same distance, from a elevated position.
The Exotic Rifle did 179 damage from the same distance and an elevated position.
Now, I'd like to do further testing with the other weapon classes and some that are fully upgraded, but what I'm gathering from this, is either damage marked on the rifle doesn't really reflect how much damage it will deal, or damage is done as a percentage. Either way, the theory has holes in it, as the exotic rifle did less damage whiling having the higher attack number.
If you have anything too add, please, feel free to comment. I don't expect everyone to be positive or even polite, but I can hope.
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Perhaps the exotic rifle shoots a little faster than the others, perhaps with more ammo in the mag making it do a little more DPS??