A novel theory based on wave mechanics has been developed recently with very different concepts compared to the current theory of microwave absorption. According to this new theory, the most efficient absorption in film can be constructed with less penetration and less attenuation power of material just by wave cancellation. Film is clearly differentiated from material in the new theory which is very simple and more relevant than the vague and complex impedance matching theory often used. In this work, it is proved with a new perspective that absorption in film is not equivalent to the attenuation power of material.