With the new stat system and caps (and respec) I decided to take a close look at my characters super stats and equipment.

From what I can tell, you need approximately your Level x5 in your Super Stats to get the +32% damage

Numbers: how much do you need to get to +32%? I'm sure there is a fancy formula that will give you the exact amount but you can eyeball it at 5 x Level, so 20th level figure about 100, 30th level 150, 40th level 200.

The drop-off rate looks like an even percent, if you are 20 level (remember you need 100 super stat to hit the magic +32%) with a 66 in one of your Super Stats then you are at 66/100 of the maximum bonus of 32. The equation I use is pretty simple and not exact but looks like this: (Cap x (Super Stat)/(Level x 5))
Example: Level = 29, Super Stat = 132, bonus damage = 32*(132/(29*5) = 29%
Or specifically my character: Level 21, Super Stat = 97 = 32*(97/(21*5)) = 29.5% actual listed value in game 30%

Note that also means that every time you level you damage bonus goes down, requiring you to get better gear (unless you plan ahead and over-cap your damage bonus).

Now knowing your Super Stat requirements ahead of time will allow you to identify good candidates for Super Stats. For example, assuming you want the maximum +32% damage, do you really want to make END your Super Stat? Do you really need +200 Energy? Probably not. Lets break it down below.

STR - not enough info yet, supposedly as a tertiary stat it will (easily?) hit the 20% cap, although if it scales anything like Super Stats, it will be a massive investment (about 66% of you Super Stats)

DEX - affects a lot of things great as a Super Stat but tends to soak up every spare point (know of any DEX characters without LR). Not sure of Dodge is capped anywhere but I'm sure it much much higher than the damage cap.

CON - You really cannot go wrong here, you are getting 10:1 (although arguably this is less and less of a deal the higher level you get, but you get association with Invulnerability and Defiance). This stat is a great tertiary stat for that extra health padding.

INT - This is the Stat that started the research. After a quick look at the scaling system I think the Energy Discount breaks down as follows: 2(Super Stat - (Level x 2)/3 with no cap. My Lvl 21 gadgeteet with a 66 INT looks like this:
(2 /3) x (66 - 42) = 16%, and at 81 INT looks like this (2/3)(81-42) = 26%, and at 112 INT is (2/3)(112-42) = 46%. Note: these numbers are all very close to his actual values, however they have not been tested for level scaling. [EDIT] Anyway this means that if you hover around the damage cap and that equation is level accurate your energy reduction will continue to increase, predicted 60% at lvl 40, but need to level my INT guy to find out[/EDIT]

EGO - I have not looked at the association of EGO to crit severity, however, you are likely looking at DEX/EGO and we already know that DEX will probably suck up every spare characteristic point above your damage cap.

PRE - I admittedly know nothing about this stat, and until this game is more group orientated I wont be looking at it.

REC - I really like REC as a stat, there is nothing more enjoyable than starting off a fight with your biggest attack every time, and then follow it up with a second serving because you filled your Energy bar in two hits. However this is one that is really easy to over do if you don't sink some points into END (there is little point in having a higher equilibrium than maximum energy). It is also the scaling Stat for Regen, but I have not done any analysis of that power.

END - I used to really like this back at lvl 5-10, when you didn't have enough end to fully charge your powers, but I am starting to realize that yes, you can have too much. Now there are probably some good reasons to go this route (like electricity power that send damage to END instead of health, but my guess is that you are just going to bankrupt your energy bar considering my lvl 30 END super stated character has about 200 END and 3500 health). However I think everyone can benefit from sinking some extra points in here since there is nothing more satisfying that maintaining a power to completion.