This was the best summary I've heard on this subject.
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Originally Posted by Jimjam
There is only ever a narrow margin on a continuum in which adding AC is useful.
There are mobs where you are already mitigating as well as you possibly can, so adding more AC is useless (velious geared vs lvl 1 skeleton).
There are mobs where you aren't even close to mitigating, so adding more AC is useless (cloth geared vs Avatar of War).
So adding more AC is only really useful against a mob where you are either already mitigating reasonably (but not at peak), or against a mob where you are at the precipce of being able to mitigate.
Likewise removing AC will only make a difference against mobs where you are partially mitigating or at the precipice of max mitigation.
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