If you're above the AC softcap, the -15 from hoop is also reduced by the same percentage that the softcap mitigates. For the same reason that a +15 AC earring would only give a few points of actual AC if above the softcap, a -15 only costs a few points. The game just applies a numbers squish to all worn AC above the softcap, even if it's minus. Since ears are a low AC slot for most people (is there anyhing besides Vulak earring with more than 10 AC?), it's a very small sacrifice in return for far better stats than any other non-raid earring will give.
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