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Where in the rule book does it say the bullet has to break the perforation? 9.5.2 only requires the bullet to touch a scoring area to count, it doesn't have to break any perforation. If you can see a ring touching a scoring area then there is no doubt that the bullet touched it. Overlays are best used when the ring almost touches a scoring area since we know the bullet's diameter is always a hair larger than the ring itself. In that case you can put the overlay on the hole and see if the overlay indicates that the bullet touched the scoring area.
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Actually, it says "touch the scoring line", not exactly break the perf.
But "touching the scoring line", I've seen hotly debated. Especially when the target is damp or some other thing is going on and the bullet may have torn the perf but not actually touched it, when you put the overlay on.
All kinds of weird shit can happen to those style of target. Overlays help make things more black and white.