After the introduction of the new shield DawnBreaker and Forbidden Jewels, you could feasibly create a character with 100% physical damage taken as elemental without sacrificing almost all your gear slots.

We get 17% from the delve helm and eldritch implicit, 23% from the Watchers Eye, 26% from the corrupted shield, 15% from Taste of Hate and 20% from Tasalio from Chieftain, using the Forbidden Flame and Forbidden Flesh Jewels, enabling us to go Berserker.

With all Physical damage taken from hits going towards elemental, armour is a redundant stat, incentivising us to go Transcendence for as much mitigation as possible, to counteract the -15%, Loreweave is our BiS chest essentially giving us +18% all res and a ton of damage.

We further mitigate damage with perma berserk from a Rotblood Promise and Chains Of Emancipation.

With so much mitigation, we can handle the Boneshatter self harm from trauma stacks with LGOH and leech mechanics.

I'm not huge into delve but would assume with the huge amounts of EHP and max hit taken it could be good, currently trying to fix ramp for bossing.

Mapping is surprisingly fine, did a 100% Mino Triple Beyond earlier today. Mostly due to how fast Berserker is with Perma Berserk.

The downsides is we do not have much mitigation against Degens and chaos res is hard to slot in, currently sending chaos res helm for lab service but after recrafting the boots, capping chaos resistances is no problem.

PROS:

HUGE EHP and MAX HIT TAKEN

LOTS OF LIFE RECOVERY

LOTS OF DAMAGE ONCE RAMPED

PERMA BERSERK

CURSE IMMUNE

ELE AILMENT IMMUNE

STUN IMMUNE

ELE REFLECT IMMUNE (use Woke WED)

CONS:

DEGENS

CHAOS (If you dont have the gear)

RAMP

Playing around Immortal Call at 250-300 stacks (When I get chunked) Chill for 1.5s and continue

PoB:

Testing swapping out Defy Pain for Aspect of Carnage for quicker ramp and reduce the trauma stacks needed making it much more sustainable and reliable

16000 phys hit (simulating Shaper slam)

Current Optimisations at 250 Stacks: https://pastebin.com/fuqAXAMK

Optimisations at 98 with a better weapon and alt gems at 250 Stacks: https://pastebin.com/aX0dWn6Q (Plan to solo tank Eater Of Worlds Nuke with a variant of this version)

PoB for those who are thinking of trying the build (MAKE SURE YOU HAVE 100% PHYS CONVERTED TO ELEMENTAL BY HOOK OR BY CROOK)

https://pastebin.com/VnYYVDqb (Non perfect watchers, single physical damage taken as elemental purity mod and precision flask mod)

We will be running TWO taste of hates with 70% increase effect, since there are no other double Purity of elements + flask precision Watchers Eyes this means we will be a little less tanky without the topaz flask however the build should function the same way!

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If you want to see the build in action as I optimise it to the 98 version, join me at Twitch.tv/StallionM