Plus, all the heavy armor is more expensive to make.... oh wait, that's right, money isn't an issue. Nvm. With the for-mentioned AR cap it's almost pointless to have heavy armor in the end game. Daedric armor is insane to try to get until later in the game and it's really hard to farm Daedra hearts. The best light armor is made from dragons which are absurdly common. So even in rarity Light is way better.

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