User blog comment:Emptylord/Season 3 - PBE Patch Notes/@comment-5045559-20121118071051/@comment-5045559-20121118072033

Oh wait i forgot Abyssal Scepter: MR reduction not nerfed, still -20MR! But!

New upgrade for Aegis of the Legion: +30MR! And HP regen. With more range!

If you still think bypassing armor/MR is easier in S3 just because %Pen applies before flat Pen, re-read the numbers.