Talk:Abyssal Scepter/@comment-91.44.90.11-20110912233652/@comment-24.23.198.87-20110922161411

That's pretty much it! You can turn some of your own penetration into excess if you have MR reduction effects on the enemy. But it should be more useful a bit further in, since many champs will get at least some mr from a banshee's or something. Another thing to note about MR reduction is that it can help the other four people on your team wreck the enemy as well!

So yeah, early game you'll have wasted excess magic pen, but it's still probably worth it for later on, or just to build it later on.