I didn't give a "theory", I gave you an answer to your question in the context it was given. I have not said once that they do things differently rotationwise for optimal play, only that one is more punishing of mistakes due to CD importance and the numbers gap being wider, and as it a result it is more challenging but rewarding. You're the one who randomly brought up CD rotations being different, even though I said nothing about that. You asked what STR tanks HAVE to do that VIT tanks don't HAVE to do, well, STR tanks have to micromanage more carefully for bigger reward and safe play. That's your proof right there, as STR tanks have to be more careful than VIT tanks in everything they do.
As someone mentioned before, sometimes a STR tank will have to pop a cooldown that a VIT tank wouldn't have had to pop for example for whatever reason. An example you said isn't an example for some mysterious reason. Even though in non-raid content specifically, it is quite true.
I won't disagree with you in your second statement about judging rotation based on max output for gear, but you're very naive if you think stat choice judgement didn't have a place in 3.1, as they very well did. Judging by your previous post, you do think that. A STR tank could tank and DPS extremely efficiently with extra effort (having to micromanage choices more), while a VIT tank could only tank efficiently. That's a cold hard fact.
This statement right here:
....is completely false as a result. A VIT tank could play perfectly optimally rotationwise with regards to DPS and still come up short vs a STR tank making mistakes. You are terribly underestimating the damage influence STR had over VIT.
You can tell yourself that tight cooldown usage for STR tanks wasn't any more important than it was for VIT tanks, but it won't make it true.
