What do you mean by "If dragon arrows reduce defense to 0 then 1 in attack would be enough to hit the 300% cap"?
If you are thinking that the damage of thorns with the whip, dagger, and crown is already 300% their damage without those items, that's not how Attack works. Attack is simply a multiplier on a unit's damage, and is capped to 300% of base damage (whether it is 1-2 dmg or 4-6 dmg). But since those items actually increase base damage, you still get benefits from additional attack. In other words, the 300% cap isn't on what the thorns would do without any items/enhancements, but on the base damage value, which would be 4-6 dmg with all those items.
@Stepsongrapes: If each point of attack higher than defense adds 3.3%, then 30 attack-defense would add 100%. You would need an additional 90 attack in order to get to a 300% bonus, not 30 attack. Actually, I think it might be that the damage of the troop is limited to 300% of base, which means only a 200% improvement is allowed (which is different than adding 300% to base, which would result in 400% of base). This means that an attack minus enemy defense of 60 would reach the 300% cap.
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