GDR only applies to melee damage (not ranged combat damage, not magic damage of any type, not "ability-based" damage from breath attacks, etc.) and it also does not do exactly what it says on the tin. The formula is not as simple as you might think, and, among other things, it is capped by your total AC. So having relatively high GDR with a low AC value makes GDR *even less* significant than it otherwise would be!
edgefigaro wrote:Ring of Robustness, +0 Robe = 9A, 0% gdr // +2 Steam dragon armor, +2 cloak = 9 AC, 24% gdr.
It is actually 10 AC in both cases. Also, there is no practical situation in any game where you would be making a decision between these different set ups. (Obviously you would wear the SDA, the enchanted aux armor, and the ring of robustness, unless possibly the robe is archmagi.)
Setting all that aside, this is a good illustration of why knowing/caring/thinking about GDR is actually misleading. You look at that and say, wow, 24% higher GDR; that
must mean something, right?
Well...
With 24% GDR (SDA and +2 hat), 10 AC and 12 EV, your incoming AED is
0.6, against a hound
2.7, against a yak
12.4, against a stone giant
With 0% GDR (robe + robustness), 10 AC and 12 EV, your incoming AED is
0.6, against a hound
3.3, against a yak
12.9, against a stone giant
In the latter case, having somewhere between 2 and 3 more AC, while keeping 0 GDR, will yield the same results as the SDA.
So that 24% GDR translates into this: "Against enemies that hit hard enough (no difference with hound), *in melee only*, you get effectively a couple more points of AC."
Keep in mind that it is very rare that you will be choosing between two body armors that offer a difference of 24% GDR while offering the same AC/EV value and no meaningful spell success differences, and again keep in mind the very situational application of GDR in the first place (melee only), and you will begin to understand why the common advice is to pretend GDR doesn't exist: In the overwhelming majority of cases, it isn't actually going to alter your decisions.
So yeah, I'd second duvessa. If anything is going to change here, I'd suggest simplifying matters by giving heavier armors an AC buff (proportional to the amount of GDR they currently offer) and get rid of GDR altogether. That would be a lot better than giving GDR documentation, at least, since that would just be extremely confusing and not-helpful (actively misleading, actually) in the majority of cases.