the DoS rules for new edition do seem unnecessary in that you have to add another comparison (between 1st and single digit dice) to determine DoS. As such I suggest the following rule instead, which we have been using for some time;
Pushing it to the limit
These DoS rules take into account that the closer you are to pushing your limits, the more can you achieve. And as such DoS is equal to the result of the 10s dice result on a successful test. So a character that makes a Toughness Test against Toughness 40, and rolls 32, gains 3 degrees of success.