Just to be the odd man out...
Yes, AL doesn't matter when wearing 55 set. However, that said, I'm using Vabbian as my 55 armor. I'm using different builds (55-150hp) and if you're lazy, you lag or whatever, the extra armor might just save you from one hit at non-PS. It's happened to me a few times. Then again, I'm most definitely lazy.
(For Spirit Bond, though, obviously this is a non-issue. 15AL ftw.)
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