After re tooling my tank for MOTU content and re reading many of the developer threads on the new AC system I did a little work in a spreadsheet to help me visualize what AC numbers really mean now.
Please see this thread for the calculations.
http://forums.ddo.com/showthread.php?t=376703
The first column being AC from 100-200 and the next three columns being defensive chance at 90,100,110 and 114 to hit.
100 49.75% 44.75% 39.75% 37.75%
105 52.14% 47.38% 42.62% 40.71%
110 54.32% 49.77% 45.23% 43.41%
115 56.30% 51.96% 47.61% 45.87%
120 58.13% 53.96% 49.79% 48.13%
125 59.80% 55.80% 51.80% 50.20%
130 61.35% 57.50% 53.65% 52.12%
135 62.78% 59.07% 55.37% 53.89%
140 64.11% 60.54% 56.96% 55.54%
145 65.34% 61.90% 58.45% 57.07%
150 66.50% 63.17% 59.83% 58.50%
155 67.58% 64.35% 61.13% 59.84%
160 68.59% 65.47% 62.34% 61.09%
165 69.55% 66.52% 63.48% 62.27%
170 70.44% 67.50% 64.56% 63.38%
175 71.29% 68.43% 65.57% 64.43%
180 72.08% 69.31% 66.53% 65.42%
185 72.84% 70.14% 67.43% 66.35%
190 73.55% 70.92% 68.29% 67.24%
195 74.23% 71.67% 69.10% 68.08%
200 74.88% 72.38% 69.88% 68.88%
I picked 114 to Hit as the top tier in my calculations because according to Eladrin in the previosly mentioned thread that is the to hit enjoyed by the Lord of Blades. I ran AC values from 100 to 200 because in my experience a fully geared stalwart in the unyielding sentinal destiny with extra AC twisted in can hit the 160 ish range and with extra work hit 180ish. ( Mine hits about 170 ).
So this table puts to lie the popular notion the the Values presented on the character sheet can be relied upon. According to my character sheet my AC value should protect me 75ish percent of the time. However according to my table 170 AC versus the LoBs 114 to hit gives me 63.38% coverage. 120 AC only provides 48.13% coverage. A full 15% difference. If you look at your character sheet though 120 AC provides about 69% coverage.
Now this is all assuming that AC works like Eladrin said it does and that the LoB also has a to hit value of 114 (Like is shown in his example graph).
Long story short. Don't think that 120 AC provides almost the same defense as a 170 against very high to hit mobs.
Oh well, if I am wrong please help me see where.