There is proof penetration items can make defence items totally useless.

So what if penetration effect cap something 50% (max)

lets see think. What if my god is 200 defence. and opponent is only penetrarion items. if i have luck. i have less than

30 defence and pretty weak attack. so how i can figth back. cant in today.

This why gamemakers need cap this penetration too. Make tank to tank. no anymore squishy tanks.