I was wondering exactly how much damage the UFO bombs did, and the old damage analysis from the demo is apparently gone forever. So, I went and tested them all against EX-Kogasa's first spellcard
Umbrella Sign "Lightly Falling Large Raindrops".
This spellcard was used for ease of reaching quickly with at least 1 bomb and max power, and because its health takes up the entire lifebar, exaggerating differences in damage. Damage was tested by waiting until the first wave of raindrops spawned at the bottom, then hitting Z and X at the same time and moving into the optimal damage positions as fast as possible. Shooting was stopped at the end of the bomb, and then I screenshotted the lifebar.

This is the remaining lifebar after optimal bombing. So, shorter=more damage dealt.
ReimuB's bomb is significantly stronger if you position yourself so that "Fantasy Seal"'s light orbs are ontop of the boss.
And yes, MarisaB does more damage with an unfocused shotgun, opposed to focused. The difference would be more significant if her bomb wasn't incredibly short. Make use of this, you MarisaB users!
You should shotgun SanaeB focused if you are at max power, and unfocused at any lower power. You might have to sit right on top of the boss to get all those frogs to hit.
All shot types were tested at full power, with the usual postions used to do most damage while bombing.
I'd record the damage of the regular shot against Flying Fantastica, but I have no idea how to hack myself invincible, so I can't do that with any kind of decent accuracy. Sorry!

Have fun with your new knowledge of bombs.