I haven't seen a real boss a pet can tank since before lv32. On titan it'll get knocked off the cliff. I forget the name of the last dungeon I did, but it's the one where you fight the giant statue boss. On that one the pet won't get out of the lasers at the main boss. On one of the minibosses my pet wouldn't stand in the squares. On the dragon in Brayflox the pet will stand in the breath attack and in the poison and won't move the dragon out of it. Etc, etc. Exactly which lv32+ boss can a pet tank? Maybe there's a few minibosses, but I really doubt it'll be able to tank any main bosses anymore.