The Armor and MR Item Changes
"Armor and Magic Resistance Resistances are inherently reactive buys - and the constraint of Negatron Cloak and Chain Vest makes the act of cleverly reacting to your opponent much much harder than it should be All Armor and Magic Resistance items can now be built out of a cloth armor / null magic mantle. Recipes, gold costs, stats and build paths have been adjusted to compensate for the above change. In effect, there is now no meaningful difference between 'Chain Vest/Negatron Cloak' items vs. 'Cloth Armor/Null Magic Mantle' items as they will all build from the same root. "
Riot while this is a good idea its also a bad idea if you don't do it right. For one if we have one item slot left and we need armor and MR we are going to buy a chain vest or negatron cloak if we have the 720g for it. But if we are going to build SV we now have to take a null magic mantle instead of getting the Negatron Cloak. That gives champions that are fed a huge advantage because say the enemy adc is fed early mid game before he gets LW. Now we die faster because we can't buy a chain vest and instead have to opt for a cloth armor.
The way to combat this issue is simple. Make all the resistance items have 3 tiers of upgrades classified as Low, Medium and High with the final Item Completed being classified as Legendary Tier once it's completed.
What do i mean by this well here's a few examples:
Cloth Armor --> Chain Vest --> Warden's Wail --> Randiun's Omen Cloth Armor --> Chain Vest --> Glacial Shroud --> Frozen Heart Cloth Armor --> Chain Vest --> Seeker's Armguard --> Zhonya's Hourglass Cloth Armor --> Chain Vest --> Quill Coat --> Spirit of the Ancient Golem Null Magic Mantle --> Negatron Cloak --> Spectre's Cowl --> Spirit Visage Null Magic Mantle --> Negatron Cloak --> Hexdrinker --> Maw of Malmortius Null Magic Mantle --> Negatron Cloak --> QSS --> Mercurial Scimitar Null Magic Mantle --> Negatron Cloak --> Chalice of Harmony --> Athene's Unholy Grail
Null Magic Mantle --> Negatron Cloak --> Wit's End Cloth Armor --> Chain Vest --> Thornmail
as you can see this makes it easier to to upgrade from a low tier to a medium tier then a high tier and finally a completed item in the end.
and as you can see all the item's can be made into 4 tiers except for wits end and thornmail will require a new item be made that would give MR and Attack Speed for Wits End and perhaps the Thornmail builds out of Warden's Mail or make a new item that gives lots of armor and be classified as a Tier 3 or High Tier Item.
In other words you buy the cloth armor for 300g then upgrade to the chain vest for 420g so the final costs are all the same so all that needs to be done is to let the game just charge you the upgrade difference between both items. this way all the items dont need to be retuned or anything.
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build out of the respective other item with the cost being the difference to 720? So, to upgrade your Cloth Armor into Chainmail, you'd pay 420 gold.