Let's say an enemy player deals 5000 raw, unmitigated damage from Smash. If the receiving player had Guard, 250 damage (5%) is automatically removed. Of the remaining 4750 damage, the player will take 2375 damage and the tank will take 2375 damage (50% split). Once the damage is split, both players will apply their damage mitigation to the incoming attacks separately and individually.
I can confirm that !
We tested it on Tatooine. The incoming damage is reduced by 5% and is then split into two separate parts. Both players (the one guarded and the tank) apply their own mitigation
. This considers armor as well as defense (avoiding the dmg at all) and shield/absorb. Which also means that the attack can crit on both targets individually.
However, the "best" conclusion for me is that guarding a sage-healer or a merc-healer doesn't make any difference since it often felt that way.
Anyway, tanks are still too weak in PvP considering the amount of tech/force attacks in the game.
Thanks at OP and especially at xGBox for bringing this up and coming around with some actual facts