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There's several things that bothers me about these posts.
I know that the best defense is a good offense.....they can't hurt you if they are dead.
But I also know AC does matter! How much? I'm not sure.
But I have a weak Brb 11.....not huge DPS.....TWF most of the time. I do wear armor....but AC is not great TWF.
I go into Cabal......not sure which difficulty, but I think it was elite...
I get my butt handed to me real fast.
So I whip out my shield........instant difference! Very, very noticable. Now the trash mobs are not beating me up nearly as bad.
The casters are still a problem, but not the average guy with a blade.
I also know that I do not get hit every time by Orthons or Devils outside in the Vale........the one's inside the quests are tougher, and the ones in the high lvl raids are very very mean!
But unless they hit you an a 2 or better, I think AC matters.
How much AC? Not sure.......
Exactly when can they hit an AC of 30, 40, 50........or inbetween on a 2 or better?.....I don't know.
But for 90% of the content in the game, AC matters IMO......and I've seen it work.
A bigger question though, is how much resources to spend on AC?
I don't know that either.
It is certainly a balance.....you want as much DPS as you can get, but you also want as much AC as you can get.
Having a couple different configurations for your gear might be an option.
A good shield for shieldblocking with your back to a wall, whille drinking pots can be effective in many quests.
I'm pretty sure I used that tactic in Rainbow elite recently.......the DR might have been more impartant than the AC, but it helped none the less.