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1. There is no such thing as "mitigation" in EQ. Higher AC only trends the average hit to be lower among a predefined list of possible hits coded into a mob. It isn't like WoW where AC actually reduces the highest possible hit.
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Well, that's still mitigation. Both are. Doesn't stop being mitigation just because it works a bit differently from how most games do it.
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3. There is no real difference between the raid tanking abilities of the 3 classes because they can all wear the the same armor. The only thing that separates them is the cap on their defense skills and their total HP. Warriors have a higher HP total, but Knights get more AC from shields.
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Warriors have significantly more favorable diminishing returns from AC exceeding the soft cap. I believe they gain about 45% of the benefit while knights get 37% or something. That'll start to matter in Kunark and Velious, not so much now because the soft cap is 300 worn AC.