Thread:HorusDB/@comment-27996636-20171227133448/@comment-32271305-20171227143216

My test with Ultra Instinct Goku seemed to prove that it works the same, only without turn restriction. It's just that the game cheats by making the stats look bigger, even though it doesn't calculate the actual damage with those stats. I've just found a discussion on Reddit where it's explained that the game creates this illusion, but in the end it's the number that appears during a super attack that counts.

You can also tell that the SA multiplier is involved from dbz.space, all cards that raise their own ATK get an SA dicrease by the same amount that they raise it, so that the effect will only matter starting from the 2nd super attack. That's also how you can tell the exact SA increase, which varies depending on the cards.