I'd go 20str. Yeah gear has lots of str/sta, but you'll be very behind and unless you're twinking you'll always be very close to or over your weight limit always. Being encumbered hampers your tanking much more than anything else there.
Don't do wis, having a bigger mana pool won't help you all that much. Str if you're not twinking, sta if you are. Either way you'll need to pump them as a high elf.
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