Heres what it does.
Lets say you have a 300 Fatebringer.
You get an etheric light and all necessary materials and use the ascend perk thus giving it a 365 attack rating.
Or a light level 30 piece of armor from VoG.
Use the etheric light it it becomes 42 light getting you on your way to 34.
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Alright, that makes sense. So the advantage of upgrading raid armor is purely for the raid perks. I got ya. That makes picking what to upgrade easier. Thanks!