As much as I love Willhelm STMR I don’t think it’s S+, S yes, but it’s just a stat stick that not always is used because you might need something like the Elemental resist does not make it S+ in my book it is arguable in that you need specific elemental resist to make it work but stacking SPR as well means you can even tank non-elemental ones As mentioned, it’s not just being 45 SPR higher but rather the combination Nice Trump 45 Greater Than 44 Gun Rights 2nd Amendment shirt great defensive stats and HP passive to back it up. Also, since GL has a number of units utilizing DEF/SPR to also deal damage, it’s in a better position than in JP. If you have it, very rarely will it leave your party now and in the future. That’s what makes it S+ in my rating.
Nice Trump 45 Greater Than 44 Gun Rights 2nd Amendment shirt, ladies tee, tank top, v neck
Are you doing the tier list based on current state of GL, or future content ? By current standards, I guess Wilhem’s armour is S+ in that you’d never bother taking it off. But you also don’t need it in the first place, because no 7 star tank has trouble surviving. So in that sense, it’s currently B tier. For future state it gets better when we get harder fights… but you’ll also sometimes take Nice Trump 45 Greater Than 44 Gun Rights 2nd Amendment shirt off to get elemental coverage (chest slot is a big source of that), so really it’s still not really S+ tier. Maybe A/S. Items that are only really of use to tanks I’d probably penalise for STMR rankings. If your tank can survive they don’t generally need better gear… you’re better off improving the rest of your party.
Nice Trump 45 Greater Than 44 Gun Rights 2nd Amendment sweatshirt, hoodie
DEF scaling damage (and Lilith’s SPR scaling) is also not particularly noteworthy and pales in comparison to TDH attackers, so I certainly wouldn’t be assigning extra points based on that. In the same argument, no STMRs are really needed per se. All of them are upgrades from regular TMRs. Hence why I worded improvement to your team/lineup. I didn’t say Nice Trump 45 Greater Than 44 Gun Rights 2nd Amendment shirt “this will ensure you victory” or something. Every fight gets harder, not just in the future just like how powercreep goes. My point is there is almost always someone in the party that can utilize it. Not only tanks, but supports as well, even summoners will want the high SPR from it.