I think offensive drops and defensive boosts are also ignored in gsc UNLESS you would do more damage taking them into account.
For example in a +6 curselax war, both your offensive boosts and your opponent's defensive boosts are ignored, as 318 atk vs 228 def does more damage than 999 atk vs 912 def.
However, in a +6 skarm war neither of them is ignored as 992 vs 999 hits harder than 248 vs 378.
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