[Jotaku]

https://eternalreturn.fandom.com/wiki/Damage

The formula is the same as League of Legends i.e. def_multiplier := 100 / (100 + defense), meaning there's no dimishing returns but in terms of effective health; I recommend checking out this article https://leagueoflegends.fandom.com/wiki/...king_Armor

The main difference is that Eternal Return has a lot of damage that ignores defense (extra skill damage, extra basic attack damage), which makes mixing HP+Defense (or sometimes just HP) much more effective than stacking defense.

Stacking defense is not that great in Eternal Return in general. Plus if you rather focus on HP regen then that is also not wise decision because in Eternal Return you will see that HP regen decrease by 33~50% during the combat.

Additionally from my experience, I kinds of felt that in Eternal Return, def around 200 does provide viable tankiness when comparing to def around 100~150. However, def point more than 200 (e.g. def 250 with things like 3 mithrill equipment) won't make too much difference when comparing to 200 unless you get a buff from def augment, which increases your def points up to above 300 def temporarily. However, even def above 300 will not always satisfy your expectation, check video below. There is no official definition about it though. I hope someone who plays Mai or Eleven would verify this.

Following is the video demonstrating why def alone isn't effective. You can check that even with 313 def, you can still lose lots of HP by simple basic attacks. (about 50~60% HP cutdown while having 313 def on Fiora side in the video)

* From my opinion, regardless of def being 200 or 300 or 400, personally I think defense in this game does really nothing comparing to other games that showed me real tankiness. Maybe defense in this game is not even the thing which you pursue unless dev change formula lol. Pursuing HP regen instead of def doesn't work either because the game system reduces your HP Regen to  1/2~1/3 during the combat lol. Currently, the best way to make tanking ability I believe is to generate high HP recovering items (e.g. fish and chips, Choco Pie Box, Honey Butter, Holy Water, Zen Vitality) if you still want to tank as some kinds of melee characters lol

* However, you can be somehow a little bit tanky against skill damage using skill damage reduction attributes. Since defense does not really do much thing in this game, I recommend you to combine high defense and damage reduction attributes.