To test this, we upgraded the Vidala's Rig set, a low-level set meant for bow-wielding Amazons. This is the set as it drops in game, updated for the changes that will be applied to this set in Patch 2.4:
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Patch 2.4 introduces four new recipes for the Horadric Cube to upgrade Set armor and weapons from Normal to Exceptional, and then from Exceptional to Elite. The recipes clearly state that these retain the same iLevels and properties, but what exactly does change and by how much?