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The biggest difference you will see is from the Skeleton ships that hit you with Thunder/Lighting. Otherwise you really can't tell. But the difference with that Thunder/Lighting is a very great difference...I would say it seems to at least cut the damage in half.
Problem is though you need to put a few points in it to dodge the lighting attacks. Usually if you get hit by 1 bolt, you'll get hit by at least 1 or 2 more within 5-8 seconds.
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