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You can choose 640 HP, 14 evade, or 16 DEF, all very high for an accessory. Then +10 pierce resistance is a nice useful bonus, but confusion resistance is kinda niche.
Or maybe not have been around for the original trials of reckoning. This piece is a solid UR rarity piece of equipment for people that did not farm out 3 +5 ribbons. Also has the capability to combo well with the pierce res from the FFXIV helmet on a Shield roll. This accessory provides options.
This is really only good for res tanks it's a nice option if you want to maximize Whisper's potential (because she needs res builds for every attack type to be optimized)