Does armor type affect damage mitigation?

[Swiggity]

Someone told me that armor type (i.e., cloth v leather v chain v plate) can affect damage mitigation even when AC is constant. So for example, a Black Enameled Chestplate would mitigate more damage than a Tree Weave even though both have 25 AC.

My immediate impression was that this was just some sort of EQ urban legend, but I thought I'd check to see if there was any truth to it. I do recall hearing somewhere that cloth v leather v chain v plate CLASSES have different damage mitigation even when they have the same overall AC, but I had never heard that two items having the same AC would have different damage mitigation values.