So maybe I am the last player that cares about AC. However I would like to understand why IoD Heavy Shields only have a Shield AC bonus of +22. Legendary Ferrocrystal Shield Large shield has +27, The Legendary Crystalline Ward is +27, Artemist's Aegis (level 30) is +26. All of these are lower Minimum level than the IoD Large Shield and they all have much better AC. Now some may say it is only 5 AC difference. But after you figure in all the bonuses that a tank can get to a shield it makes quite a difference in effectiveness.
Should not the End Game shield with the highest Minimum level be the best AC?