Useful info and two questions.

[ZatarRufus]

... The reason this is is because Character Level and Monster level are just as important (I think, they may be more important), and monsters in Hell have such a high AR, that unless you are a max defense character, it doesn't do much.

Is this specifically stated for a character wearing the helmet or for the merc? My Barbarian has max resists (and enough charms and items to have max in hell mode) so I'm not considering this helm for myself. I have this weird idea that I must take my given Rouge (Aliza, wouldn't you guess) though the end. She lasts about 5 seconds with NM Diablo which is why I was wondering if a higher defense helm would be better.