MitD XVIII: It's utterly unreasonable to expect us to have been paying any attention

[Grey_Wolf_c]

MitD being in magical darkness which probably gives some sort of protection.

To anyone not capable of seeing through magical darkness (or with blindisght, or a few other ways of ignoring it), 20% chance to miss with every attack due to concealment.

So, I suggest we consider whether a monster that seems generally tough and has a high enough flat-footed AC, but a DR that's either too low or too easily skipped, be something we should consider as answering the "MitD has good defenses" part of the tower scene. Maybe a 35 as a starting point? A flat-footed AC of 35 is nothing to sneeze at. Looking at he FBS list, the Glabrezu has a 27, the epic Slaads are 32 and 42, the ANB has a 20, the Protean has a 37, the Uvuudaum has a 38, the Xenocrysth is 33, and the Hunting Horror is probably around 20.

I am not in a position to dispute your numbers but, as with strength, I'd rather round down (to, say, 30, if your numbers bear out) rather than suggest a high degree of confidence through two digits of precision.

GW