Perhaps not now, but remember slots for materia melds are limited, you can only meld a fixed number of direct hit, no matter what ilvl you have... tank gear do not have dh naturally on gears. But tenacity will, now the difference is negligible, but when comes 4.3 and later on, the dps gain AND mitigation gain from Tenacity will eventually superior to direct hit. You don't even need to math to understand this. I m pro to be used to tenacity now then after. To be fair, just meld dh where ten is capped, and tenacity on all other gears...