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You have a sub of damage up the second test which lets you kill the big dummies in one less shots with the 96. That means you actually shot one bullet less on the second test.
If the attacking player has more damage up or equal amount of damage up as the defending player has defense up, each point of defense up reduces the damage just as much as damage up increases it so they cancel each other out. However if the defending player has more defense up than the attacking...