Dex does work. I was testing with a bouddy so we could choose to use our restat items or not.

Went STR and Dex. HE went str then his older son VIT.

I blocked much more often and negated a lot more edamage (need to time properly). Having VIt has extra Hp that won't be cured up as much and becomes a strain as well ass uneeded, you want to negate hits. PArry, and dex play a roll in that both in stats and combined gear. Matted gear with high dex pays off. You evade, and with a half/half shield, megate damage more often.

I was hesitant at first, but once I saw how much more often I blocked and parried,, I was convinced