Anybody else think helmets are too much? I think the chest armor should cost more, since they have more armor and light.
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Helmets give abilities that change the way your character functions in small ways. More super energy from grenade kills, regain health when you pick up an orb etc. Chest armor generally doesn't unless it's exotic quality. That's why they're more expensive. That's also why the raid Helm is hard mode only. At least that would be my guess.
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Actually all legendary armor maxed out at 27 light, raid armor is 30 light.