About the water analogy, You forget about the surface impact. A large surface gives more resistant than small surface. If the object is small it will penetrate deeper than an big object that travel at the same speed.
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Originally Posted by tshouryuu
In summary, the faster the attack, the more the BJ protects and the slower the attack, the less the BJ protects.
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The size of the attack also matter.
(From IRC)
Nanoha falls through concrete (thanks to eisen) -> little damage on BJ.
Eisen hit Nanoha's BJ -> destroys outer layer of BJ.
The energy that hit Nanoha's BJ is about the same, so size of the attack matters.