wow, this just shows that people don't read guides correctly. In that guide it says that
SD only converts damage to burn damage, which give you the chance to repair i.e. the
reason we have reps and rests.

If you hit a 900SD BB5 with a one shot, that means that you have taken out his SD,(which
only converts damage to burning sailors), and you also took out his DP too. Which on a H44
I believe is only like 32500DP, so if you do a 56k attack one shot, then that's right

I think a dice roll is included into the map.

NF math is subjective.

Technically, the theory of aldabert is good.

In application,i.e., in games it does not apply.
As sometime, you can kill a 900 SD H44 with a single 56k damage, sometime 53, sometime
59k.
The way NF is coded is very lame.

SD doesn't protect you from damage. It simply increases how much you can take.

From aldaberts guide on ability.

"If you have 100SD you will take only 90% instant damage of a hit and burn 10% - thus
giving time to repair. Effectively to kill you in one 'hit' you would need 110% of the
damage of what your ships DP is. It goes up linear to 900SD and is capped there."