These options start to ascribe some "realism" to combat that is not explicitly there in the
Dramatic Combat Options. In the Dramatic options, you only tried to identify which side
had the advantage -- in the Simple options, you go into some of the mechanics as to
why there's an advantage.
In Simple Combat Options, there are ratings to weapons (see
Superior Weapons) and armor (see
Superior Armor); those ratings get added into the combat (after a successful attack, add the weapon's rating, subtract the armor's rating, to get the final outcome).
See also:
Gun Thoughts
Combat Rules