I think I understand how the combat modifier works in the calculation. Basically it reduces the effectiviness of the to hit debuff. There are two factors that contribute, the rank of the mob (Min, Lt, Boss & AV) and the level of the Mob. Basically the smaller the number is the more the debuff is resisted (making it less effective).
If I plug those numbers in it all seems to work (well kind of, I got a slightly different value for a +3 lt at 36.49% compared to 36.51% in the examples)
Here are the numbers:
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Mob rank
Min Lt Boss AV
0 0.1 0.2 0.3
Mob level
+0 +1 +2 +3
0 0.1 0.2 0.35
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To calculate the combat modifier you do the following:
(1 - Rank resistance) * (1 - Level Resistance)
These are the numbers
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Level Min Lt Boss AV
0 1 0.9 0.8 0.7
1 0.9 0.81 0.72 0.63
2 0.8 0.72 0.64 0.56
3 0.65 0.585 0.52 0.455
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So as an example the to hit debuff is only 81% as effective against a +1 Lt as it is to a +0 Min and it's effect is weakened again by the +1 Lt's accuracy modifier.
The accuracy modifier is also based on rank (min 1, lt 1.15, boss 1.30) and level (+0 1, +1 1.1, +2 1.2, +3 1.3). Again multiply them together to get the actual accuracy modifier. E.g. A +2 Lt's accurary modifier would be 1.15 * 1.2. The +1 Lt's accuracy modifier would be 1.15 * 1.1 = 1.265.
So putting the numbers in (0.4375 is the quoted to hit debuff) for a +1 Lt you get:
(0.5 - (0.4375 * 0.81)) * 1.265 = 0.1843 or 18.43% (actually 0.184215625, I'm guessing it is rounded up)
Given that when you plug these numbers in we are actually a little bit worst off over all (a nerf) how about reducing the rank resistances (since these appear to be new) to 0, 0.05, 0.1 & 0.2 or even -0.05, 0.05, 0.1 & 0.2
If you work out the numbers for RI again with the new rank resistances you get the following to hit chance (after the debuff)
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Level 0
I6 I7 I7-rank res redux
Min 5.00% 6.25% 6.25%
Lt 5.66% 12.22% 9.70%
Boss 13.13% 19.5% 13.81%
Level +1
I6 I7 I7-rank res redux
Min 8.32% 11.69% 9.52%
Lt 15.85% 18.42% 15.93%
Boss 23.23% 26.46% 20.82%
Level +2
I6 I7 I7-rank res redux
Min 18.5% 18.00% 15.9%
Lt 26.03% 25.53% 23.12%
Boss 33.50% 34.32% 28.86%
Level +3
I6 I7 I7-rank res redux
Min 31.28% 28.03% 26.18%
Lt 38.31% 36.49% 34.36%
Boss 46.28% 46.05% 41.25%
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If you did that or a similar tweak this stops being a slight nerf and becomes an overall buff especially at the higher +2/+3 levels where it matters most.