AFAIK each class has a hard and soft cap on AC. The hard cap is quite low and any ac worn beyond that is subject to diminished returns. The hard cap is different for different classes and the returns on ac beyond that hard cap (diminished returns) are different for each class. Warriors get the most ac returns on ac over the softcap for example.
Unless p99 is wildly different from live EQ (past specifically), secondary items specifically coded as a shield counts 1:1 for ac beyond the hard cap.
So yeah, shield ac is a lot more potent than all other sources for AC.
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