In scenarios where the bad guys have multiple attacks doing light damage, DR will be worth more than AC.
in scenarios where the monsters have fewer attacks doing more damage, AC will be more important.
In the many levels of scale in between, varying levels of balance and imbalance will exist.
In scenarios where th bad guys attacks do more than HP, like energy drains, then Ac will be better.
Its really going to come down to which of these your campaign features more than the other.
In other words... its going to be highly variable, highly dynamic and vary from enemy to enemy, encounter to encounter, campaign to campaign, Gm to Gm as to how much Ac is worth compared to DR.
There is NO OBJECTIVE value for comparison here. It is subjective based on the Gms scripting. A marilith will produce a different "how do they compare" than an advanced fire giant will of the same cr and they will probably all vary off of a lich or vampire of similar cr.
So, IMO, its easier to pick a easy-to-remember ratio (1-1 works for me) and then while running the game, keep in mind the scenario factors you need to incorporate to MAKE THAT TRUE in play.