Mr. Croyles, I believe it is you who did not understand my response. I understood perfectly what you said, and I apologize that you could not tell the difference between skipping with an X and skipping with a Square.

Let me break it down for you.

If you talk about the scenes with dialogue that can be skipped, and if you have already seen them, then you may skip them also and not incur a penalty.
"If you talk" == "are you referring to this?"
"with DIALOGUE THAT CAN BE SKIPPED" == not the scene, it means spoken lines, dialogue is NOT a scene
"if you have already seen them" == well, this one is self-explanitory
"then you may skip them" == press "X" to skip
"not incur a penalty" == you don't lose %age