Nothing you say is supported by the science, and there is no such thing as a "dB" as an absolute measure of sound pressure.
Above approx 135dB(A) the damage mechanism transitions from "dose" to "instantaneous" this is why on some rifles some moderators can be sufficient to move the damage mechanism from "instant" to "dose" and because of the extremely short duration of a gunshot the dose can be relatively low if the number of shots are limited. One of the forestry organisations commissioned some research when they were introducing moderators and it concluded that, on the rifle and moderator combinations they tested, their moderated rifles were safe for around 200 shots in any 24 hour period. Some aspects of this research were flawed but the conclusion was broadly correct even if they got the numbers somewhat wrong. The British Army also found something similar and concluded "At 20 m from the firer, if hearing protection is not worn, the noise exposure of an observer or bystander will reach the upper exposure action value of 85 dB(A) LEP,d after 1440 rounds per day" so this differentiation between "dose" and "instant damage" is well understood in relation to firearms.
The skull is what limits the attenuation you can achieve with an earplug, or the over ear type ear defenders, and is generally considered to offer attenuation of around 40dB with many of the foam earplugs and ear defenders now approaching this limit. The attenuation, of course, varies with frequency. However in terms of the "shadow" that your skull produces that somewhat reduces the SPL at one ear compared with the other then because of the dimensions of the skull this only happens at higher frequencies and the overall reduction in SPL at the "shaded" ear is modest, (Research into the British SA80 rifle put the average difference of peak sound pressure between the ears as 2.4dB and I believe they used C weighting for these tests) though to be fair there is probably a single frequency where the attenuation will indeed be 30dB. In practical situations the SPLs of each ear overlap so either ear my be subjected to a higher SPL on any given shot.
As an aside in early experiments with hearing that were carried out on animals the results were found to be inconsistent and sometimes unexpected. It has since been established that the physical and psychological state of the subject of hearing experiments can be extremely important and can have important physiological implications - the most interesting effect of this is that people who are relaxed and in a good mood, say someone at a rock concert with a couple of beers in them, can suffer little or no damage when someone who was in a less positive psychological condition might suffer damage related to the noise level present. Your dismissal of the research suggesting that people may have a "stronger" ear when it is widely known and accepted that most people have a stronger arm, leg, and eye etc. may be misplaced. As with most people being right handed so, it seems, most people are right eared and it is the case that even those who shoot off their left shoulder often suffer most damage in their left ear - it was the Israeli military who first documented this and did some research.