not a clean counter cause alexandrite ring and wolf mask provide more (their additional bonuses - alexandrite is twice better than those gauntlets for 40 acc and wolf mask 1,5x for 30 acc), so those gauntlets are kinda mixed magded/acc option or pure mag def (but if u want pure mag def -> better use smart coat cause there are 21 spr instead of bales crappy 10)
though we have Dex here which provide bit more acc + crit and even little damage buff for those jerks: Assasin, Black Mage, Cleric, Dragoon, Lancer, Red Mage, probably some more jobs..
So... basically that crap is more bout Crit-builds i guess though usable as semi-counter against dodge setups ofc )
mean as for raw dodge - u may have 15(Silphyd esper)+20(Shiva vision party buff)+10(new Sanctum assasins mr vision unit buff)+27 from sage hat + innate eva (master ability/passives etc) + tp abilities used through the battle
so in the end - SPR (if there are 22) - BiS, ACC - 2nd best also dex provide ~5acc for 25 total which is solid enough though 15 lower than alexandrite... well better to craft both just in case as usual lol
You read the comment wrong, it meant 2 spr and 22 dex, the barrier type only has 10 SPR
Don't overthink this, it's an easy to grind lesser alex ring for people who missed it, with small almost negligable magic res, and it's an accessory not armor piece