From what I recall p99 uses an AC softcap system with diminishing returns for exceeding the cap.
Happily, this was the type of system in place late Velious. As you allude we know the classic caps. I don't know if p99 uses them, and we can only guess what the 'minimal post cap returns' were.
The other thing we are unsure of is mob attack values (which obviously alter the worth of AC). We have clues (from the same dev post that spoiled AC caps) to what kind of DPS players should take at 51 and 60 vs mobs a few levels lower than them.
In game there are plenty of situations where AC will make a difference to the damage you take.
It would be interesting to look in to the value of being at/under/over cap at different levels / defence skills vs different mobs.
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