jsidhu762: Hello!
Is there a point in either game (original versions) where bonuses to AC and thac0 are immaterial?
From what I understand, in Throne of Bhaal:
If your THAC0 gets good enough, you can eventually hit enemies on a natural roll of 2. When you factor in level, Strength Bonuses, and magic weapon bonuses, a single class character could reliably hit even AC -10 on a roll of 2.
AC becomes pointless, as enemies also get insanely good THAC0. This means that wearing armor just for its AC bonus is rather pointless; if you want to increase your survivability, you need to improve your resistance and saving throws, or use arcane magic. Even then, saving on a natural 1 is quite feasible, though note that some effects impose save penalties. Getting enough AC to matter requires stacking a lot of effects and pretty much requires the Blade's Defensive Spin (-10 AC if your level is high enough).
Essentially, the game turns into "attacks hit 95% of the time" after a certain point. Note that this is very much unlike the start of Baldur's Gate 1.
Also, note that arcane casters have better survivability than single-class fighters after a certain point; what use is HP and (useless) AC when you can just simply ignore damage entirely with Mirror Image/Stoneskin/Protection from Magic Weapons? The only way a fighter can really compete with this would be to stack Hardiness three times to get 120% physical resistance for a short time, and that requires spending a lot of HLA picks on the one ability, and it doesn't work in the Enhanced Edition.