Originally Posted by Meytah
Having 4PT9 245 + [Flowing Vestments of Ascent] a few days ago, when the time to choose my first T10 item came, I preferred going for the shoulderpad. Even if I loose the 4PT9 bonus 5% crit on Arcane Missile and Arcane Blast, it was still a better upgrade.
Besides, since the T9 and T10 shoulders have the same balance of stats, it seems a good choice.
Next one will probably be the helmet, because it seems easier to gain the lack of hit rating I would have then, than to loose the excedent I would have with another piece.
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To add to what Maje said, you have to consider the
marginal cost/benefit of swapping out a piece of gear. By itself the stats on the shoulders might look slightly better, but because you are losing the 4pt9 bonus, you have to factor in the 5% crit when you replace your first piece (but not for subsequent ones). For arcane, that's basically 45.9*5 = 229.5 crit rating that you are losing in addition to the old T9 shoulder stats.
This is why, as a general rule (note: I haven't done the math for T9->T10), most people would probably benefit most by replacing their offset piece (assuming that there is an offset piece at each tier level which has individually better stats than a corresponding set piece) with T(n+1) first, move on until they are 2T(n)/3T(n+1), then replace the last two T(n) pieces with a T(n+1) and offset.