Originally Posted by manapaws
Can you please clarify what you mean by wasted item budget in armor for tanking?
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Seems I missed the question and no-one else answered. Every item has a 'level'. Similar difficulty bosses generally drop similar item level loot. For each item of a certain level there is a budget. Each stat that is added to an item during development draws from this budget. The formula has been reverse-engineered to a somewhat accurate approximation iirc, see elsewhere on EJ forums or wowwiki.
Sometimes an item comes in under or over budget, i.e. the devs don't necessarily follow this calculation slavishly. Bear tanks generally care about
:
Armour
Agi
Sta
Dodge
Expertise
Hit
Defense (to a lesser extent - except at stratospheric gear levels)
...and all other stats are kind of not-applicable in a mitigation/survival/helps-me-do-my-raiding-job-better way, and can thus be thought of as 'wasted' if the item is used for tanking.