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I performed this simple test to understant how +60% damage increase in Swirl damage works for this 4-piece set bonus, specially knowing that Crimson Witch Overloaded 40% bonus is actually added to EM%, not increasing final Overloaded damage by 40%.

Same thing happens to Viridescent, but elemental resistance decrease (40%) must be considered too, since the Swirl damage will be basically the infused element (in this case Electro), and the enemy elemental resistance will already be reduced by 40%:

(base_dmg)*(1+EM%/100+0.6)*1.277778

So, where 1.27777 multiplier comes from?
Since I tested with Electro and Hillichurl Archer has 10% Electro resistance, then partial initial damage multiplier can be written as:
(skill%, Electro%, etc.)x(0.9)
Applying 40% decrease, Electro resistance is firstly reduced to 0, then any other decrease is halved, resulting in -15% resistance:
(skill%, Electro%, etc.)x(1.15)

So the increase from initial damage to final damage with Electro Res decrease is:
(1.15)/(0.9)=1.277778

The damage displayed with Electro Res decrease is 27.7% stronger then the initial one, showing that this analysis is correct.

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