Al'Kelhar said:AC is a measure of how hard it is to injure a creature with a physical attack, it is NOT a measure of how hard it is to hit a creature with a physical attack. The people advocating that armour should provide DR miss this fundamental point. We know armour doesn't make you easier to hit, it makes you less likely to suffer injury.
This statement in inaccurate. Someone in armor is easier to hit due to their lack of mobility. Whether or not that person is damaged is dependent on how strong and how accurate a blow is struck.
In an actual combat, a person in heavy armor should be heavily bruised. They should be getting hit all of the time. A person in lighter armor should have fewer bruises, but should also have more serious wounds when wounded. A blow that results in a simple fracture of a person in heavy armor should result in a compound fracture of a person in light armor.
The concept of both warriors taking the exact same amount of damage if hit is nonsensical. Armor does not result in the same damage per successful hit, it results in less damage per successful hit over no armor. A dagger against an opponent in plate mail should result in many "1 hit point of damage" shots. Against an opponent in no armor, the same dagger should result in fewer "4 hit points of damage" shots.
A DR system could reflect this "less serious" vs. "more serious" damage more accurately than an AC system. However, such a system would work better with a wound system rather than a hit point system due to the lack of realism of "hit points of damage adding up". A dozen minor cuts will not significantly slow most warriors down in real life, but a single gut stab will take out nearly any warrior.