It's moreso about mob cons than anything methinks.
That's why endgame tanks want just HP, since all the mobs they're tanking are usually red cons.
If you fight a blue con that's just a level away from being a green con, you take very little damage. If you fight a blue con that's one level below you, you get max hit all the time. AC affects this somewhat, but the level is a huge factor.
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Brutillus 60 Dragon Hero Bracer Shadowknight - <Awakened>

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