This is untrue and has been debunked so many times. Attack value and level are different.

I was unaware. Link some debunking for me, and I'll stop believing it. Reddit doesn't count. "What the Attack value does in Destiny is provide a rating that determines how much of the potential damage from the Impact rating of the weapon you can do as a percentage when compared to your enemies defense value. The higher an enemies defense value is above your attack rating the less damage you can cause per hit." "The difference in level between you and your target can also affect the damage that you cause. The most important thing to note is that damage done decreases by the level that you are lower than the target. This starts at about 25% if the target is 1 level higher and up to 50% by the time the target is 3 levels higher. Equally important to note is that being a higher level than your target does NOT provide a boost to damage. This is very different to most MMO’s, but does ensure that almost anything can kill you, keeping the game very FPS based." That's all the information I can dig up. Yeah man the more I read, and dig the more information I find that backs me up.