[{quoted}](name=Z Statistic,realm=NA,application-id=3ErqAdtq,discussion-id=QbkEEQfc,comment-id=00020000,timestamp=2016-12-11T18:58:35.252+0000)
Nah, those just kick the can down the road.
AD, AS, and crit all multiply together to form dps that scales in three dimensions.
HP and armor are the only real defensive stats, and they constitute a two dimensional scaling.
Crit damage, ArPen, AS slows, crit damage reduction can't be incremented very easily like the above examples, so they generally cancel each other out in the long run.
When converting both systems to be functions of gold, there should be more immediate return for defense but higher longterm return on dps. No, the really fundamental reason why tank items cannot be slot efficient is because of health regen. If health regen becomes sufficiently significant in a given fight, then it becomes a third dimension for defense, but unlike the other 5 vectors, health regen scales hyperbolically. Thus, in the long run, defense will win over dps every time.
I don't mean Mundo ults either. Just health regen stats on items when coupled with armor and to a lesser degree health can make someone pretty much unkillable. Sejuani with heimer on ARAM is a perfect example of this. She doesn't even need a mogs to recover ridiculously quickly during and after fights.
Health regen is in the same dimension as effective health tbh, it's not a third dimension but a reinforcement of the health dimension.
If your DPS is overall 0 against someone with 2000 health and given health regen +resists, it would be the same against someone with 5000 health and the same health regen+ resists.
Assuming we're not talking %health damage, I guess in which case having more health would be less efficient in synergy with health regen (!).
In any case, in-fight health regen as of right now is garbage. We're far from the old FON times. And if it gets counterbuilt (Mortal's Reminder) it's countered super hard.