Anyways ... Armor should be static, damage should (probably) be gaussian ... but attack really should be X + 1DN.
Of course, since armor is static (C), then the relationship between X, N, and C should be the most important.
For instance, if N is 100 (meaning a 100 point spread possible between attacker or defender ... or a 90 point spread if one were to assume a 5% "always" buffer at each end) ... then X and C should be made in relation to 100 ... like C should be something 25-50 as a "default" and increase with Dex and/or armor.
X meanwhile, should start at 0, but increase with level, as well as Strength and Dex.
Then you run a few simulations to see how strong you want Strength and Dex bonuses to be ... and you balance armor (as well as Dex"bonus" penalties to armor), and you have a good system. Armor never changes ... Attack needs to roll high enough for Attack + roll to defeat armor.
Once a "super hero" has an attack that is at least 90 points more than his opponents ... it no longer matters what he rolls cause he will always hit 95% of the time (assuming a 5% barrier is in place). Of course ... he still may want to increase his attack if there will be OTHER heroes with insanely high defense. ... this is all in the upper limits, of course.
And another thing ... there is magic involved, so just because you have insane Dex and Strength scores, doesn't give a sure win ... Wisdom and Intelligence are important too (but for this example I will ignore them).
A basic example could be ... Attack = 2(level) + 1.5(Strength-10) + 2.5(Dex-10) + 1D100
Defense = 25 + 2(luck) + (luck*5)/(1+luck) + 2 (armor) + 2.5((1/(penalty+1))*(Dex-10)
// an alternative Dex Bonus for defense could be 2.5(Dex - (10 + penalty)) ... or 1.5(Dex - (10 + penalty))
meanwhile ...
melee Damage = Weapon.Gaussian + (Strength - 10)/2
ranged Damage = Weapon.Gaussian + (Strength - 10)/4 + (Dexterity - 10)/5
//
obviously ... you'll need to balance DexPenalty differently on Armors depending on if you use 1.5(Dex-(10+penalty)) or if you use 2.5((1/(penalty+1))*(Dex-10)
it might be easier to balance the first (simple) one ... although I will work on making a better "Dex Bonus on defense" equation than either of those rough drafts.