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Whenever you use Heavy Tackle, it uses either the Arbalest Heavy Bow Mastery damage boost, or the Def Ignoring boost skills.

Quinn A. Kadilio takes 79 Blunt damage.

Parameters of test

R5 Bow Mastery
R5 Punching Shot
R5 Heavy Tackle

23 Weight Thorn Shooter, 41 Weight BG, 14 Weight Braver Replica

Defense 22, Armor 7 Defense Wisp Cloak

(23+41+14)+20-(22+7)=69

If it ignored 10 point of defense or the +10 boost from Heavy Bow Mastery, it would line up to 79 damage.

It seems to be taking punching shots into account, yes. I don't really mind it but I guess it should stay true to the skill description, so corrected.