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|reason=Bounded Accuracy - the way that accuracy works in D&D5e - is definitely not compatible with a +4 bonus to AC - that's on top of armour calculations, of course. A Shield that grants +4 to AC is a '''Very Rare''' item after all. Then, we can also mention that D&D 5e is not all that compatible with just doling out penalties - like a -2 penalty to attack - in the majority of its workings. It just increases unnecessary complexity.
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Reduced AC granted by the tower shield