[1.2.361] Level 140 Items

But.....

Set bonuses plus equipment bonuses:

-15% HP/MP > Chaos Z-Helm
-~+130-140 to main/secondary stats
-+45 weapon attack
-650 HP/300 MP
-+380 avoid
-+580 accuracy
-+20 speed/+12 jump

All this, potentialed, is not reason enough for you to wear it?

Czak Helm = 10% HP, same potential tier, doesn't require set.
Rings alone give a lot of HP.
Avoid and Accuracy are pointless.
Speed and Jump are pointless.
The secondary stats added are useless, the primary ones can be given through potential. Only thing the set is going for is the 45 attack yet you lose more than you gain with it.