Attached below are two Mimikyu TCG Cards, with the former’s attack dealing damage and the latter’s attack putting damage counters. They both have the same function and I’m not sure what difference they have, if any.
There is a difference between placing Damage Counters and dealing damage. Placing Damage Counters is more of an effect, meaning it ignores weaknesses , resistances and Abilities and moves that nerf damage. So if an EX or V card was to have a move that placed damage counters instead of doing damage, it would bypass your Mimikyu’s Safeguard Ability. Hope this helped!
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Source2, even mentioning the card you showed
Source3