It's no worse than what Battlefield, Mass Effect 3 and Dragon Age: Inquisition do with their multiplayer, and I rarely see people call those P2W.
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ME3 is PVE only so it's moot
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Oh, so we're just basing this on how it affects PvP? Because if so, the benefits to having armor with the "perfect" stats are so miniscule as to be meaningless in PvP.
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There is no pvp in ME3