Have we ever figured out how stat boosts are calculated when defending?

[Garanwyn]

@Keyz

That’s obviously not the case.

It absolutely is the case. There’s a 20% attack and 20% defense buff that is not visible, but can be observed in damage done, damage taken, and in the value of defender DOTs.

See, for instance:

GM burning more than what is stated during raid

That is the 20% attack buff for defenders at work. 372*1.2 = 446.4, and SG truncates damage numbers. Thus, 446.