Board Thread:Questions and Answers Forum/@comment-108.12.181.115-20150318203657/@comment-24057866-20150319184800

108.12.181.115 wrote: Say you are one upgrade away from 32, does that mean you take less damage then someone who is further away? Yes, but only because a 31 who is close to 32 will have a higher armor rating than a 31 who is further away. The difference in damage taken will be almost negligible though--you're talking probably less than one Dreg arc bolt worth of damage.

To add onto what Haveblue said, Light also increases the damage your subclass abilities (such as grenades and supers) do regardless of the enemies' level. As a level 32, I can kill level 18 Hive Acolyte Majors with one grenade. I couldn't do the same as a level 18 (or even level 20).