A 40% reduction would make a 32 damage headshot deal ~20 damage. There are videos of Level 4 players with the starter Auto Rifle, which normally does 32 damage to the head in the normal Crucible (or Iron Banner when you hit the cap), dealing 29 headshot damage to Level 28 players. That's not even a 10% damage reduction and that's the largest gap in gear you can get, pretty much.
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Ur right, its not a direct 40%. Its part of a more complicated equation. But I'm gonna try and post the link because I don't trust my memory right now.
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I can tell you the damage is more based on the level of your guns and armor (their rating is 267/300) rather than your light level. But that's all I remember.
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If you want to look for it before I can it was in the destinythegame subreddit on reddit
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pls post when found, thx
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Alright, thanks.