These numbers all seem terribly high. I can see level + 20 for tanks - heavily armored clerics and fighters, say. But what about the rogues and swashbucklers and such? (Or daring outlaw rogue/swashbucklers!) Do they have to spend all their wealth on AC buffs just to be considered "fair"?
Take the following build- is it sub-par because of its mediocre AC?
Human skill monkey/TWF flanker
Str 14, Dex 15, Con 14, Int 14, Wis 12, Cha 10 (32 points, level ups to Dex)
1. Rogue 1 - TWF, Combat Reflexes
2. Swashbuckler 1 - Finesse (bonus)
3. Rogue 2 - Vexing Flanker (PHBII: +4 when flanking)
4. Swashbuckler 2
5. Rogue 3
6. Swashbuckler 3 - Daring Outlaw (Complete Scoundrel)
With Daring Outlaw the character gets a +1 Dodge Bonus and another 1d6 Sneak Attack damage. The concept is that the character will be the usual skill monkey - search, open locks, and so on. But not be completely useless in combat; TWF and full sneak attack with a +4 flanking bonus.
Equipment: 13,000 gp.
Base AC is 10 + 3 (Dex) = 13.
A +1 mithral shirt costs 2,100 for a +5 AC. Gloves of dexterity would cost 4000 for a +1 to AC, an amulet of natural armor would be 2000 for another +1. A ring of protection +1 for another +1 AC (and another 2000 gp). So that's AC 21 for a total cost of 10,100 gp. Over 75% of his wealth and he doesn't even have a magic weapon. Let alone any of those cool items in the MIC. Even if you only count half the gloves, it is still 62% of his equipment spent just on boosting AC.
Now I look at the list of recommended ACs and it looks like he's mediocre at best. 3 or 4 points below what the median AC should be, at least according to the posters. And I'm thinking that maybe I should retire the TWF/vexing flanker concept- this is more than I want to spend on AC boosters anyway!
Or are these criteria (15 + level x 1.5, etc.) just rules of thumb for tanks?