The model and size of model an npc used compared to other npcs of the same level often gave clues to the stats of that NPC.
For example an NPC human that used a plate model would likely have more AC than the same level npc of the same class using a leather model. Of course, this was a trend not a rule.
Tangentially off this, I'd agree it is likely Frost Giants have particularly good stats (including AC) for their level (perhaps even compared to most Velious mobs of the same level).
I look forward to a day where you can click on an NPC in live and see their stats... I'm sure it has all been butchered since after 2001, but it would be fun to investigate disirregardlessfully. Until then, the Kunark Guide is probably our best bet - as you say it is likely those numbers are copy-paste, not insubstantially plucked from the void.
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