AC beyond the soft cap (if one exists) still yields returns well enough that, for routine play, it is still worth prioritizing. There are obvious cases of when to drop AC for resists. At the bleeding edge where mitigation rates are poor enough and complete heals require a chain, hp could be argued to be preferable. At that level of play the good hp items are also generally the good AC items ... so it's a moot point.
For the group game, more AC means less healing required. Complete heal is more efficient with higher hp pools but even in the low 50s tank classes with buffs have more than enough to get the job done with an aggressive AC focus. Damage intake relative to hp pools of tanks still make healing a "once in a while" thing to do for the tank with complete heal. For situations without a cleric - mitigation wins undeniably.
If there is no soft cap and only a hard cap (doubtful on p99) ... AC to the cap followed by hp focus beyond.
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