AC returns be it gear or buff have 1:1 returns for NPCs.
There is no hard or soft cap, only the effect of 'diminishing returns' in the sense that you can never reach the point of an absolute zero chance of taking a max hit. I parsed this extensively on live. It was possible, however, for NPCs (pets) to reach a point where on a 4+ hour parse vs an unslowed yellow con NPC that a pet took zero hits in the DI 17-20 range and >60% of over 20,000 parsed hits were for minimum damage. It never reaches absolute zero, but the probability becomes so minuscule for all intents and purposes that is was functionally impossible to expect to see a single max hit in a 12 hour nonstop gaming session.
It's just how Everquest code is structured.
Player characters are subject to hard/soft caps where each point of AC literally becomes less important than the ones in front of it. This dynamic does not exist for NPCs - be they foe, charmed foe, or summoned pet.
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