The concept behind Tactical Cloak / Shadow Strike / Stealth Grid having high burst damage in Mass Effect is really a core concept of roleplaying games that goes all the way back to the Thief/Rogue class in Dungeons & Dragons with their Backstab (1E-2E) and Sneak Attack (3E-5E) class features.

In essence you receive a bonus to damage on the initial post-stealth attack because your opponent is caught unaware of your presence, or because you are able to sneak up to them to strike at a vulnerable spot in their defenses.

Invisibility in Destiny feels really lacking in utility. It has hardly ever let you bypass raid encounters, the act of cloaking in PVE is technically reducing your total damage output over a period of time. Meanwhile in PvP it is more of a cosmetic flourish as you are still visibly detectable by other players. At best you get a slight millisecond advantage to engage before their visual acumen can notice the obvious shimmer of a cloaked rivel.

By contrast in Mass Effect with purely AI enemies the act of cloaking makes most enemies immediately turn their firing patterns on your allies. Asari Huntresses or Angara Avengers can use Stealth Grid to solo most platinum difficulty objectives in multiplayer for Mass Effect: Andromeda, while Tactical Cloak cancelling made for obscene burst damage options in Mass Effect 3.

It is personally bizarre to me that invisibility in Destiny has no such damage boost feature when so much of this game is rooted in core old school rpg concepts. Like for example the random weighted number treasure tables system used by D&D as a tool for DMs to fill monster lair treasure hoards and Destiny applying illogically applying that system to the entire reward economy from merchants, loot and even some quests.