This item turns a powerful champion into an overpowered champion. Someone like 
for example, who are nearly impossible to kill as they are, getting a second life from one item that also gives them more damage, that's just complete horse shit and it needs to change. It's a toxic item that needs to be deleted.
The problem is that the item is the only way a lot of champions get to survive against certain burst champions. Removing it to prevent ~5 champions from abusing it isn't worthwhile.
Nerf the champions abusing it instead, since they're the minority here.
They lose damage if they build it
been repeatedly gutted with nerfs. 
If you don't have crowd control don't fight them to start. And second don't fight 1v1 duel specialists alone [slayer-pantheon-thumbs]
I think you should still get the kill even if they resurrect imo or still get the gold because it isn't really the other player's fault they built guardians angel and it really punishes the other team. It should just be used as a second chance. That's just me though.
