First, all my career I learned it is safer to ignore Anecdotal Evidence. that is, information from my friends brother who....
I spent the last of my career in the hearing industry. I'm a Electronic Engineer and I took the graduate program in Audiology at San Jose State University. I worked for Etymotic Research, who do research and product development for the ear. I also have a hearing aid dispensers license.
So, what is the NRR specification? First, one must be careful in interpreting the dB. When you are talking sound level, the unit is SPL or Sound Pressure Lever, and it is a unit of pressure where 0 dB is the threshold of hearing. As it is a pressure, 6 dB is equal to an increase or decrease in SPL of 2:1 or 1/2.
20 dB is a factor of 10. If we are discussing sound energy, then the dB is a unit of energy and now 3 dB is double or 1/2 the energy and 10 dB is a factor of 10. But sound energy is usually reserved for research and SPL is used in practical items like hearing aids or ear plugs.
Why NRR? Well, if we take a pair of "yellow foamie" ear plugs, the yellow foam rods you roll up tightly between your index finger and thumb and quickly insert into the ear canal till it is in so far you don't think you will be able to get it out! This will yield a noise protection of close to 40 dB, and that is a factor of 100! The limit of around 40 dB is set not by the ear plug, but your mastoid bone. Your mastoid bone will transfer noise into your inner ear at slightly less than 40 dB below ambient noise. But! Most people don't insert the yellow foamie correctly, some even put it sideways in the concha of the ear, the bowl of the outer ear! So, what OSHA did was force manufacturers to measure their ear plugs, then see how folks could mis-use them and measure the attenuation mis-used. The NRR is the typical 40 dB (for a yellow foamie) minus the decrease in protection with improper insertion. That is why some ear plugs that offer fantastic protection but have a less than stellar NRR rating of, maybe 22 dB.
This is why I don't use ear muffs! Properly fitted muffs are nearly as good as yellow foamies, but the consumer has no easy way of knowing how well it is engineered and constructed. Plus, they can easily be mis-worn! Plus, they get in the way of most competition guns!
Some muffs contain microphones and amplifiers that are actually compressor amplifiers. That is an excellent type amplifier to use in a hearing aid (and they are in 80% of fittings) as well as electronic blast protectors as they allow you to hear soft sounds like the guy next to you talking, yet lower gain for louder sounds like many guns firing down the range. And, when your or your neighbors gun fires, the amplifier saturates and cannot produce more than about 115 dB SPL at the ear canal which is adequate protection when the noise is an impulse like a gun shot. This is all true, if the muff or blast protector has 35 dB or more attenuation with the battery turned off.
What I do wear when shooting, and I shoot a lot with practice and competition in F Class and BR shooting, is a pair of Etymotic Blast Protectors. I know Etymotic is a quality company and believes in lab tests instead of anecdotal evidence. If they specify something, you can take it to the bank! And, I believe the amplifier in their units is the best quality from a fidelity and stability point of view because of the simple fact,,,,I Designed It!
Their blast protector has been clinically tested and proven to maintain situational awareness in a battle environment. That means, they do not detract from the fidelity required to accurately identify the source of a sound and it's exact direction!
Try that with your $15 muffs!