Having played my necro to 52, I definitely feel like more HP/Mana makes a difference. Sure, you can fear kite 1-60 in rags. Maybe you can even charm solo 1-60 if you are religious about only fighting the lowest dark blues. But when you are trying to push the limits a bit, say Magi/Lord hall in Guk at L50, the extra HP/Mana/resists definitely matter. I've been spending 52 on the second floor of city of mist and even in that easy environment I find that a warbones can wreck me in only a few melee rounds.
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