Tying player level to gear is just formalizing the concept of "best in slot" from other MMOs. In world of Warcraft there was a max level but people cared more about "gear score" then level at that point. Once you get into endgame your gear matters, not level. Destiny just combines the two.
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I can see it being tied to raid gear to make it special, but other than that I'd personally like to be able to swap armor without my level dropping thus my damage output and damage resistance levels changing as well.
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The design of armor is to be used in the content where it drops. Isn't it the case where level 32 only matters in Crota's End?
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Yes true, but since being level 32 is a trophy in and of itself, intentionally dropping your level is taboo.