Just tested level based damage reduction
It's exactly 1% per level. If you're level 80 vs. 100 monster, you take a 20% base penalty. And so on.
tested:
20 vs. 30 monster - 10% reduced
20 vs. 32 monster - 12% reduced
20 vs. 42 monster - 22% reduced
20 vs. 80 monster - 60% reduced
50 vs. 80 monster - 30% reduced
I felt no need to go further >_>
It's exactly 1% per level. If you're level 80 vs. 100 monster, you take a 20% base penalty. And so on.
tested:
20 vs. 30 monster - 10% reduced
20 vs. 32 monster - 12% reduced
20 vs. 42 monster - 22% reduced
20 vs. 80 monster - 60% reduced
50 vs. 80 monster - 30% reduced
I felt no need to go further >_>