For what it's worth, QM uses an unbelievably complex spreadsheet to test out the various defense and offense "adders". He can play around with, for example, 6 different kinds of torso armor and 4 types of shields (and much, much, more). So when he tells you that EB units have been balanced and tested? Ummmm, well, yeah!

(I kid you not, it took me a full day - 8 hours in a chair - just to figure out the macro and formula flow from sheet to sheet to sheet to sheet....)