{GAMEPLAY} Character stats not calculated before respawn.
Skills are usable before stats are calculated on respawn. This results in AP/CDR/Pen/etc. getting ignored for skills immediately being cast on respawn.
In my case I had used Karthus's ult as soon as I respawned. So the cool down ended up being 136 seconds when it should have been 74.8 sec as shown in the video. I'm sure none of the stats were used when I cast his ult that time resulting in much less damage, since spell pen and AP may have been ignored as well.
Try using a skill immediately on respawn watch cool down time vs tool tip cd time. The countdown timer may be higher than the tool tip time.