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 For dismantling TPs, you alway get the number of dusts it takes to make the TP. 
 So a 21 whip TP needs 2 dusts to make, and will ALWAYS give 2 dusts
 
 For an item, it is 'up to' the number of dusts to make.
 
 So a 21 whip CAN give 2 dusts, but it might give 1.
 
 No idea on the percentages though
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