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Damage/Crit reduction testing
Fragment of a discussion from Talk:Girgashiy
This is probably common in online games to produce artificial difficulty in the face of obscenely powerful people/parties.
In Maplestory for example, you can get skills and gear to completely ignore enemy defenses, so newer bosses have varying physical or magical damage reduction stats to counter that. This of course opened the door to gear (parallel of reforges) which ignores their ability to ignore a portion of your damage. Maybe in a few years or so we'll be seeing reforges to a similar effect.