It's the same scale as iron banner was. They put up a chart even.
2% damage reduction for every 10 light levels under opponent for most encounters u will run into.
They don't intend to make u a god at 310+. It's just enough to give u an advantage in 1v1 gunfights.
The whole point of trials is to reward high end pvp play. Not for just being high level.
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they said that the delta would be further increased for trials . It is not , and what is the point of having level advantages enabled if it won't even change the damage per bullet because of how low it is .