The test is conclusive only when both ninjas are "naked" (without any equipment, treasure tool or other forms of enhancement except of course the nin/tai p3netration and dmg reduction from eight inner gates). Moreover just the normal damage should be taken in consideration because the critical one is dependent on injury aswell.

Plus your basic stats as well as your oponent's ones counts too. As is always stated the difference between his damage reduction excess and your nin/tai p3n is going to his def/res. Unless you own let's say 20k attack and your oponent 10k defense don't expect spectacular results.

In my opinion those stats are working fine as Tencent confirmed and tested it out. No more tests are required.