This topic was all the buzz on live when augments were introduced. On live from OoW onward the answer was that ac was always better. Better in groups. Better on raids. During those eras and beyond i typically used a 1ac = 6-10 hp when making gear decisions. This really only boiled down to augments as raid level gear had predictable hps per slot - so you just gravitate to the higher ac items where available.
Here it is a lot more fuzzy. I honestly don’t think it’s a difficult decision as the best ac items typically have a lot of hp on them. Additionally in this era it’s really hard if not practically impossible to have enough hp to easily survive those tank killing rounds vs the big ass beaters like AoW without BiS gear.
Just go with the flow. The “better” item is usually the obvious choice. Balancing other things like stats and resists are where it gets a bit trickier. More resists, in particular, may have a bigger influence on your decisions than simply raw hp or ac. Being able to crank your resists up high while wearing your tank gear is very nice.
For groups? Mitigation is typically the way to go but again … the better item is usually obvious.
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