Hopefully this doesn't sound like an "I heard" statement, as I don't have the source with me (being a railroader I'm not home very often) but I do believe Brian Lavery's "Nelson's Navy" book had some info on the French firing at masts and the British firing at the hulls debate, but the theory is held up by the number of casualties taken from either. I don't recall any numbers, but I recall the French casualty numbers being significantly higher than the British because of the difference in tactics. Of course there are other factors that can effect this as well, such as ship design, proficiency in gunnery, among other things. Also, weren't the French naval commanders also less experienced than the British ones due to the revolutionaries killing off a lot of the people associated with Louis XVI or thought to be associated? Anyways, if anyway is able to post some of the casualty numbers that would probably help.