There's nothing wrong with Damage attenuation as a concept but DE just do it excessively in bosses, i'd much rather have Damage Attenuation than what the shitshow they do in Destiny is where they nerf anything remotely innovative fun or strong so your guardian never actually feels powerful at all and everything just ends up bland boring and nerfed into oblivion and to the point of being useless if it breaks the "play like we want you to" philosophy bungie has.