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Stat wise, you only get better armor ratings because resistances values on the armors in witcher 3 are like flat damage reductions, if those were to increase even further it would get you almost immune to damage types that your chosen armor have good DR.
As an example, by scaling the way you where suggesting legendary GM ursine armor would have like 60-80% DR on every damage type just for chest piece, the whole set would get you around 100% DR on most of those, rendering you truly immortal...
Armor rating is still valuable when fighting foes around your level or just a bit higher, but with those who are way higher than you only damage resistance make a difference.
So you'd better focus on keeping bonuses that matter to your build, hell I'm 65 now and still playing with GM cat armor from normal game, i'm doing so much damage with the bonuses I get from the feline set that I don't care to change armor right now.