Doug McCrae said:So the party fighter's magic sword, that he's spent about half his gold on, gets destroyed. Maybe by a blackguard, or a rust monster or a nightwalker or some such.
What happens after that? The PC's effectiveness has been greatly diminished. Does he get a new sword out of party funds? Do the other PCs give him a bigger share of loot until they all have similar magic item values again? Does the GM give him a shiny new sword? Or should he have relied on Greater Magic Weapon like the gish and the cleric?
Tetsubo said:I've never seen any player EVER sunder anything in 3.x. Nor have I as a GM or player done so... I've never seen the attraction to sunder. Why destroy something that you can use or sell?
Razz said:My players tend to sunder at times. In fact, it HAD to be done to destroy one particular enemy. They were 4th-level and one of the enemies was a high AC flind gnoll. They were having problems hitting it and two of the warriors in the group came to the conclusion that they should bash apart its armor. So they sundered a couple of rounds, destroyed the armor and were able to hit the flind with ease.
Challenge overcame.
In fact, this is probably the main reason why you can't sunder armor.
Razz said:This is the reason why I hate what I call the "metagaming rules". This is a pure case of metagaming.
"Oh, I'm not worried about my items. By the rules, I should have equipment suitable for my level so I'll get some back if something happens."
James McMurray said:We allow for reforging at a reduced cost.

(Dungeons & Dragons)
Rulebook featuring "high magic" options, including a host of new spells.