Superfat pretty much equals lye discount. Basically we superfat for two reasons.
1. SAP values for oils are not exact figures but rather ranges. So that means we cannot, with our calculators, pinpoint EXACTLY how much lye we need to saponify the oils. Thus we add some extra oil (superfat) or cut back on the lye (discount) because it's better to err on the side of too little lye than too much.
2. Soap is cleansing. Which means it strips the oils from our skin. And too much of a good thing is still too much. So we superfat (or discount lye) so that there is some extra oil in the soap to kinda mitigate this stripping.
Typically, laundry soap has a superfat of 0%, basic body bars about 5%, and facial or sensitive skin bars maybe around 7%. But it's really up to you what you want to work with. For example the current rage is to use oils that produce a very highly cleansing soap and superfatting at 20% (e.g., 100 coconut oil soap, 20% SF).