I remember seeing a really interesting post on live by one of the devs.
The impression I got was the sum of Agility and AC went under the same cap, with preference given to AC first. This meant if you had a really high AC any excess agi would be wasted. The implication was the logs that suggested agi gave no benefit over 75 were flawed; the research was done by characters with capped out AC for their level.
It would be interesting to go back on time and see if the implication was true; whether by wearing less AC you would be able to benefit from a larger proportion of your AGI.
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