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Sorta. Only at same level are they same. so 4000 armor is same as 400 AR. But they diminish.
So like a barb running around with 7000 armor already and only like 300 AR would see way more benefit from 10 more AR than 100 more ARMOR.
Conversely, wizzies who have nautal high AR often will see more benefit from 100 more armor than 10 AR.
No brainer - you're a wiz if it's cheaper get ARMOR. Even if it's not it's better.
Edited by Aimless#1700 on 1/4/2013 8:44 PM PST
Aside from what Aimless said above, there's no difference between armor and resists. They both reduce incoming damage, so it's not like armor only mitigates one type of damage, or resist all only works against some types. They both work against all types of damage.
My line of thinking for gearing is if you can't afford much, get armor, it'll usually be cheaper than an equivalent amount of resist. Then come back to the slot when you can afford both, with 40+ resists, or just browse the AH from time to time looking for a good deal on a piece with both.
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