Yes stats are a lot different now even than when I played it last - higher numbers across the board. I've been splitting Spirit and Physical since I need the energy and helps the damage, but I can see myself focusing maybe 2:1 or even 3:1 from here on out physical/spirit.
I noticed a lot more conversion mods on gear, but I am running an "elemental" build, so it matters not. I also noted seriously higher damage mods on gear, like seeing 70+% increased whatever on gear only level 40.
I can see non-standard resists being a requirement too, specifically Aetherial for that Homestead area in later difficulties.
yeah, you'll want to over cap all your resists.
Around 65+ you'll start noticing more build defining gear dropping. it becomes like PoE with items that could potentially have you start a new character to use that specific item. As it gives a skill which could be your primary attack.. The whispering ice style.
Or, you find items like this medal I got in Ashes.
This Completely redefines a PRM build. First, it procs weapon damage now. so it will leech, proc weapon attacks, etc. all of Iskandra's weapon damage effects added in.. Second, it totally swaps damage type. PRM starts with 100% elemental, then gets some added aether with distortion, then electrocute, crit damage, and % elemental with supercharged, then 50/50 elem and aether with proliferation..
So this medal swaps it almost entirely to aether. And with that, all your % elmental has no value. Starpact has no value. But, reckless power suddenly does, Fabric of reality suddenly does. esp with it dealing % weapon damage. Devastation now scales with it better.
To make use of that medal, I would need to change all my other gear, which is largely buffing elemental/cold damage. Change many of my passives, all my devotions, and even change my second class. Nightblade buffing cold.. thus have no value for this aether focus.