The AC/THAC0 (or AC/Attack Bonus) mechanic doesn't scale well at high levels. You end up, eventually, in the situation where one of the following is usually the case:
1. Attacks almost never hit any target with decent AC. This makes physical attacks (basically anything requiring an attack roll) useless; hence, what you need to worry about are spells.
2. Attacks almost always hit. In this case, AC is useless unless it is *really* good, and therefore it is better to look for other ways of surviving attacks.
Hence, you may eventually be better off focusing on HP, damage reduction, damage negation (Mirror Image/Stoneskin), immunities, and other non-AC forms of protection when you reach higher levels.
kmonster: I prefer AC over HP since getting hit less means having to heal less often. The more levels and hitpoints a character gets, the more useful becomes an AC bonus compared to a fixed number of hitpoints.
At high levels, when healing is done with spells like Heal, Mass Heal, and Resurrection, having more hit points means having to heal less offen, as the only healing spells worth using are full heals. This is especially true in IWD2, where Heal is instant-cast, Mass Heal is available (not instant-cast, but remember that attacks don't always cause a loss of concentration here unlike IWD1), and HP continues to increase significantly at higher levels.
Also, as I mentioned, AC is useless at this point unless you get it *really* high, whereas HP and damage reduction are valuable even in moderate amounts.
(Of course, at low levels the situation is different.)
jsidhu762: Hello!
When you make a tank-y character for either game, do prefer AC over HP or vice versa? I've got a pure class dwarven fighter (IWD:EE) and I'm trying to do both. I'm also trying to get more resistances, but combining all three is hard to do because of the limited number of item slots.
I would probably go with something like this:
First playthrough: Go with AC while it's still useful.
Heart of Fury mode: Focus on resistances and ignore AC.
Then again, the best tank is probably a Sorcerer, who can use various spells to negate damage or become immune to it, and who can cast lots of spells before having to rest.