Because you aren't ABOVE the boomers level. Reading comprehension isn't strong with you, is it. If a boomer is level 32, when you're 32 of course you do more damage then you do a 31. 31 is below the level of the boomer. 32 is the same level as the boomer. Once you go ABOVE their level damage does not change. You could be level 48 and still hit that boomer for the exact same damage as a level 32 (provided of course all else is held equal, like weapon attack) Not a tough concept to understand. That said, a level 32 attacking atheon does the exact same amount of damage as a level 30. Identical. Zero difference. Because Atheon is level 30. Once you hit 30, you're capped. Same goes for defence (with the exception of the minimal armor increase that comes from you gear)

Boomers are 32...