Without getting into the validity of high level mobs rolling 1d20+80 to hit, I have a suggestion for making both armor type worn and overall Armor Class matter. As it currently stands, the example of a cleric doing higher level quests and wearing full plate armor with an AC in the 40’s derives exactly the same benefits from his armor as he would if he were naked (not including whatever magical enhancements the armor may provide.) A character’s armor class at higher levels is completely irrelevant until it reaches a certain (very high) value, at which point it often makes the character virtually unhittable (excepting bosses.) This just doesn’t make sense to me.
The idea I’m working toward is that various types of armor worn should be able to mitigate or absorb a certain amount of incoming physical damage, and heavier armor should be able to absorb more damage than lighter armor. That seems to make sense to me. Also, very agile and dexterous individuals should be able to dodge or otherwise avoid a certain amount of incoming physical damage, and the more agile an individual is the more damage they should be able to avoid. This also just makes sense to me.
Individuals who are agile and dexterous and who also wear armor should be able to see some additional damage reduction, though the heavier the armor they wear the less agile they will be.
With that in mind…
An individual wearing leather armor, studded leather, padded armor, or a chain shirt should be able to absorb a small amount of damage, say, the equivalent of a noncritical hit from a mundane short sword or hand axe wielded by a typical untrained combatant (no strength bonus or other bonus.) Wearing any of the armor listed above provides DR 6/-.
Wearing hide armor, scale mail, chainmail, brigandine, or a breastplate, an individual should be able to absorb a bit more incoming damage, say, the equivalent of a noncritical hit from a battle axe or longsword. Wearing one of these types of armor provides DR 8/-.
Wearing splint mail, banded mail, half plate, or full plate, an individual should be able to absorb a bit more incoming damage, say, the equivalent of a noncritical hit from a greataxe or a greatsword. Wearing one of these types of armor provides DR 12/-.
It seems reasonable that higher armor class values reflect the dedication of the individual in learning how to dodge or otherwise avoid hits, or they reflect at least some degree of skill in that area combined with wearing some type of armor. Armor will provide some burden to those who wear it, reasonably enough, which will lessen their agility to at least some degree.
It should take some degree of dedication in order to gain the ability to dodge or otherwise avoid incoming physical damage, so an individual must have an AC of at least 40 before gaining any damage reduction purely from AC. Individuals wearing armor will have the damage reduction provided by the armor, plus the stacking DR of their armor class, if it is high enough.
AC 40-49 = DR 6/-
AC 50-59 = DR 7/-
AC 60-69 = DR 8/-
AC 70-79 = DR 9/-
AC 80-89 = DR 10/-
AC 90-99 = DR 11/-
AC 100+ = DR 12/-
Thus, an individual wearing chainmail (DR 8/-) and having an overall AC of 55 (DR 7/-) would have a total damage reduction of 15/-. It is a benefit, to be sure, but I don’t think it is gamebreaking in the least.
Even if an individual wearing plate armor gets his or her AC to 100 or higher, their resulting DR of 24/- would hardly make them invincible at higher levels. It would make their survivability against incoming physical damage (as opposed to incoming spell damage) greater as, I believe, it should. Wearing armor should provide some degree of damage mitigation, even at high levels, and that damage mitigation should be more significant at lower levels. A paladin wearing full plate when fighting kobolds in the Harbor should be able to ignore a higher percentage of incoming damage than the same paladin fighting devils in Amrath.
Anyway, that's my idea for now. It is not perfect, but it would make armor and AC matter, which is not the case at higher levels now.