I saw a post on Bay while the experiment was being conducted:
- with equal Defense and Attack;
- with equal levels of the Attack and Defense Skills;
- with an equal number and quality of creatures - the one with Defense wins.
But in battles with neutrals, armor is still more important, as it often saves you from random losses, from neutral BD drops, etc., and consequently leads to fewer failures. Reliability still decides!
P.S.: On Bay they play TE, where Armor reduces 20%, not 15% like in SoD; that's a completely different story...