Gel was never meant to be a substitute for tissue. It is simply a media that has similar hydraulic properties to that of tissue, thus causing similar expansion levels. 12" of penetration in gel does not equal 12" of penetration through the human body. It is simply a repeatable, and measurable standard that was developed by field observations. A particular load is observed in the field either in OIS, cadaver, or animal shootings and it is then compared in gel to determine what is an ideal penetration standard.
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