P99 is using an out of era AC system and raid mob ATK values are higher than they were in classic so until that changes:
Vyrinn's Earring of Insanity + Essence Pearl > double Hammered Golden Loops
Vyemm's Left Eye > War Bow of Rallos Zek
are the only real situations where you'd go for the higher AC item over the high HP item
and of course if you have 2 items with the same HP but one has more AC than the other, the one with more AC is better
high AC will just naturally come with high HP gear
at the end of the day just go for doze bracers and your HP and AC will skyrocket as those are the 2 biggest items for tanks because all of the other bracer options are way worse and it's not close
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Rimurok 60 Ogre Shadowknight <Castle>
Nilwen 60 Ogre Druid <Castle>
Pygnomaniac 4 GnOgre Wizard <Castle>
Mirnimhirnsvirf 13 Cancermancer <Castle>
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