There are emergent soft caps specific to each mob- points after which no substantial improvements to tanking are made. Is 1300 vs 1320 ac going to impact mitigation when struck by a decaying skeleton? No but at low enough AC it will consistently hit for more- so at some point a soft cap for that mob was reached. This principle applies to all mobs, but using an extreme example to demonstrate which I believe we can all intuitively agree on (sorry no logs/vids supplied).
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