Originally Posted by
Falcone
If the assertion is: "If my AC is less than 45, then worrying about AC is a waste of time for end-game content."
Then I agree, though personally I'd set the number higher, say at _least_ 52 if you want mobs to miss you based on AC.
If the assertion is: "With quickened heals, who cares if my AC is only 45."
Then I also agree, as you seem to understand the costs involved, and have made a playstyle decision on how to spend your SP.
If you're running end-game content and sacrificing dps or hitpoints in your items/feats/enhancements in order to boost your AC as high as it will go, and you're reaching a number in the 40's, I'd suggest switching things around to max your damage output (or stat damage, vorpal crit-confirming, or whatever you do best) and look at other ways to mitigate incoming damage. To paraphrase what _I think_ Hydra_Ex was saying: "If AC is under <insert your minimum benchmark>, then it simply doesn't matter, as the mobs' to-hit rolls will let them hit you even when they roll a 2."