Board Thread:LOC General Discussion/@comment-6092797-20130213005719/@comment-6395358-20130218165231

All things being equal a drop is better than a boost. If your attack ends up being 95,000 and their defense is 105,000 then a 10% boost would be 104,500 vs 105,000 while a 10% drop would yeild 95,000 vs 94,500. Its only a slight difference and I can not confirm that this is what actually would happen, but the math works out to benefit a drop over a boost.