Me and my bro were 'discussing' what is the highest impact Legendary sniper rifle in the game at the moment, I'm biased towards the Efrideet's Spear but I haven't tried out the raid sniper yet, thoughts?
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There is a bunch that has the maximum Impact (32) http://db.planetdestiny.com/items/weapons/special/sniper?sort=impact&desc=1&tier=0