User blog comment:Neppudere/The verdict on the LAW/@comment-3204627-20151005153315/@comment-26573907-20151006051307

That doesn't prove it's not damage based. They wouldn't hand out SR/UR at a 100% rate just because you killed the LAW in one shot. Doing low damage doesn't mean you'll always get an N or that you'll never get the UR. The reward is damage based in the sense that low damage gives you a higher chance of getting an N, and possibly a slightly lower chance of UR. This last part might not be true and would be hard to prove since UR rates are normally very low and we don't have a large set of data, but the N drop rates you can easily see. Cards also aren't the only loot you get. I see 10% awakening and ATK+/DEF+ arcana more often when dealing high damage.