I don't know, I love puzzles and figuring things out...but I don't like blindly stabbing at things.
Right now I have a helm with AEE / FEE with Air Affinity and Aspect of Smoke (assumed to be "Smoke I"). Hints have been passed that there should be a way to get it up to "Smoke II"...however I'm struggling to find anything in the game that would allow me to figure out what will provide that upgrade.
If we assume that it is equally likely to "guess" any of the combinations for a tier 3 upgrade and have it be the "right one"...that's a whole lot guesswork involved...Any of the 6 focuses, any of the 3 gems and either of the 2 essences could be the special upgrade I'd need to perform at tier 3 to unlock the potential in the item. If there's nothing in game to help me track down the answer to how to upgrade it and unlock it, that makes me kind of sad. It's a lot of work to collect everything needed to get to the point I am now. If I spend a couple weeks+ of time collecting tier 3 upgrade ingredients and then happen to pick the wrong one...I've basically just "wasted" a long amount of time because I had to guess at how to upgrade Smoke I to become Smoke II. Also, there's no way to know if I was even close or not...so I could try the entire process again only to end up with nada.
If there are hints and tips hidden around in game that I have missed, that'd be great. But I haven't seen anything so far that would point you in the right direction so you aren't just winging it to see what works.