So, while they may indeed make stats actually do something later (there would almost certainly be a lot of rebalancing involved if/when they do), stats only function as requirements atm.

This means there's no meaning in increasing a stat EXCEPT as a specific requirement.

So what's the highest requirement you've seen for each stat (skill and equipment)?

Thus far for me (only played a Berserker thus far):

Strength: 85 (Melee Weapons 3)
Constitution: 92 (Unique Weapon: Kiss of Death)
Dexterity: 85 (Ranged Weapons 3 & Pickpocket 3)
Intelligence: 70 (Group 2) / Berserkers: 85 (Mana 3)
Cunning: 85 (Attribute Points 3)

I've also played only a Bers for now. As for stats...
STR-85 is too much for a 10% increase .Its nice , but nothing exeptional . it can be lower , something like 70-75
CON- Kiss of Death requirements (or any legendary for that matter ) are ridiculous . You can upgrade weapons to be far better than this axe . 60-for stamina 70-for blocking
DEX-same as STR ( for a pickpocket - an amulet +1 to the skill)
INT- no objections
CUNN-Attribute points ? Really ? You dont have enough raw elex ? For a Bers 60 (Spells ) If you use them ,can be lower

Haha, allow me to elaborate on what I meant:

I meant to show the optimal MAX attributes for a character (specifically Berserker in this instance).

I like your line of thinking though.

I should have read your post more attentively )
P.S. "Optimal max attributes" is an oxymoron ;)

No worries, my friend. Haha, perhaps.

Since attributes don't actually do anything on their own I was trying to find the highest you'd ever actually need to increase an attribute.