The current battle system mainly calculate everything from Your Rank vs Mob Rank

[Physic]

ok people talking about hitting a rank 1 marmot and comparing it to something else, you should really stop, there are numerous reasons why this is often the case. point blank what i as a level 44 can do to a rank 1 marmot is totally irrelevant, because i get no exp for this. Take data based on monsters within a reasonable range of your charachter. test on things that are within 10 levels of you, or up to +15

take into account not all monsters are the same in this game, some have virtually no defense, some have a ton of defense.

The type of tests you people are talking about would also fail in FFXI btw. testing my weapons on a level 1 mob, my attack will not matter at all. testing my damage on admantoise, increasing my attack by 100 will cause a barely noticeable gain in damage per attack. if this is you guys data, your data is very poor, and it is no wonder that you can look only to dlevel because it is the simplest way to increase your damage.

[Kurokikaze]

ok people talking about hitting a rank 1 marmot and comparing it to something else, you should really stop, there are numerous reasons why this is often the case. point blank what i as a level 44 can do to a rank 1 marmot is totally irrelevant, because i get no exp for this. Take data based on monsters within a reasonable range of your charachter. test on things that are within 10 levels of you, or up to +15

Yeah you know... Cause hitting Lv1 bunnies wasn't how we figured out the damage formulas in FFXI?

Lv1 mobs are fine because they are a controlled variable. Unfortunately the results here are way too skewed in the direction of DRNK > everything else.

No math yet, but this is what Kaeko/Kanikan posted on BG:

[dev1027] Balancing of enemy attributes

This was the best tag I could find to fit this. One of the biggest balance issues in the game is currently the over-importance of level difference (dLVL) on all aspects of combat formulae. This is most apparent when fighting a mob much higher level than you and getting 1 shot for 3000+ damage; or likewise, being level 50 and fighting a lvl1 rat.

In XI, level difference affect formulas, but not nearly to the extent they do in XIV currently. The biggest issue with this is that the dLVL component of the formulas are so important that they make all other components like stats almost irrelevant. In order to balance stats, you must first balance the dLVL component of the formula, or stats will never matter.

Because of this, the current best attacks for high level mobs, especially NMs, are moves that IGNORE the level difference component. The best example is Shadowsear, which has static damage. DoTs also would count as they do the same damage regardless of level. Others include Punishing Barbs and Bloodletter. In case you haven't seen the trend, a lot (or most) of these moves are THM moves. This is why THM is the strongest damage dealer on hard mobs - they have the most moves ignoring the level difference in the formula.

The above quote is also from the same person that did most of the theorycrafting for SP calculations - so not your average poster.