The crux of the issue is: who wins ties. The standard assumption here is that the roller wins ties. So, if the monster is rolling attack, it hits an AC of 20 if his d20 roll + modifiers is 20 or higher (assuming a +10 modifier, he hits 55% of the time). If the PC is rolling defense, he avoids a static attack of 20 if his d20 roll + modifiers is 20 or higher (assuming a +10 modifier, he avoids the attack 55% of the time). The shift from the monster winning the tie if it rolls attacks to the PC winning the tie if he rolls defence accounts for the two-point shift (in order for the monster to hit 55% of the time, the PC must avoid the attack 45% of the time, and must therefore roll against a static attack of 12 + attack modifier instead of 10 + attack modifier).