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For example, compare a good set of leather armor (AC +8) to a set of plate mail (AC +10).
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You compare a very good leather armor (IIRC +9 is max) with the basic plate mail. In this case, i'll use the leather anytime.
But better plate mail have better AC, and some resistances in addition. Leather armor doesn't have any resistances.
Plate mail +3 has AC +13, and 30% fire and water resistance. And that Plate Mail of Divinity is _great_.