Wraith should take twice as much damage as Gibraltar

The low tick rate of the servers exaggerates wraith's tiny hitbox.

If you imagine an enemy quickly dodging side to side, and consider the target area (in screen space) presented to the shooter; the larger your hitbox, the greater the overlap from frame to frame.

Below a certain hitbox area (at a given server tick rate) there becomes zero hitbox overlap frame to frame; this breakpoint is where tracking & predicting motion becomes much more difficult.

Further more, there are target size related difficulty breakpoints due to recoil patterns.

Another way of thinking about the inequality is; consider that apparent size is inversely proportional to distance.

So a wraith at 100m presents the same target area as a Gibby at 200m. Now obviously this doesn't consider the increased bullet travel time, but it's certainly closer to a 2x relationship than the current 105/85 = 1.24x