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And yea benefits upgrading some sets from 0 to +5 and +10 give you a huge boost for elemental resistance.
And anyway its costs almost nothing in souls, even if you start to buy some stones. If you dont spend on this souls, how many levels you got...1-2? Maybe 3 if you have really low SL character.
There is not point to not upgrading your armor. Only if you some kind of pro, who literally can play without constant damage and complete any area in the game with couple hits.
Depends on what you are upgrading.
If you upgrade a combination of armor to give you over 1000 defense in the physical stuff, that usually makes a pretty good difference in most situations. With magic defense, you can be almost invulnerable if you upgrade armor to the point it gets to 800-900 in whatever particular element.
But if you're wearing prisoner's tatters and various pieces of the thief set, then you're right, you won't see a dif.
If you only make a super low build around SM below 100k-200k then maybe its not worth it.
Otherwise i see no difference between 3-5 vigor and upgraded armor.