Question on how Gear works in PvP

I am just about to hit level 60 and have no idea how armour and gear works in PvP.

From what I understand damage is scaled to opponents gear score. What does this mean?

From what I can assume everyone is on an even play field no matter their gear score, and the only advantage gear provides are stats (like con and str) and perks?

If this is the case I think is a cool change for PvP but just looking for clarification so I know what items I should be focusing on getting.

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