As far as I'm aware, people still use ethereal Vortex Shield due to Exile's repair durability modifier. Don't know if this is still considered BiS though.
I believe all elite bases are suitable now that ebugging is dead. Between ST and VS, it's a question of what you value more: best block % with lowest reqs, or highest defense at the cost of strength/dex investment.
I used and would use again an ethereal Sacred Targe: less strength and less dexterity means a lot more vitality (therefore life).
Defense is not that important when you can face tank everything (and defense doesn't matter when running) without dying.
More life means more security against OS
I used Eth ST before and it was really preferable but then I needed more resistances so I changed it with ZS. Even if it's non-Eth, it is too excellent. But due to req preferences, if I ever find a Eth ST with 40+ AR then it'd be my choice for Exile.
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I made my Exile in an ethereal Sacred Targe because I found one with +42 all res. I was very lucky to find it, as the limiting factor is how rare ethereal shields are with all res over 40.
With the Defiance aura from the rune word and Holy Shield skill I’d even consider an Eth exceptional base if it had +45 all res
Circling back to the original question I also think it depends on what is your intended use, schnorki summed up the stat differences, If you just need one for general use, I’d say the all res is most important, for a smiter the base damage, for a hammerdin the block chance, fohdinn prob the lowest stat requirement. Not sure what is preferable for pvp.
Final thoughts are that if your perfect Exile shield is a 100, a perfect Herald Of Zakarum is maybe a 60, a Spirit is a 50. But any Eth +40(or higher) res Exile is a 95-99, still amazing.
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Tatoomba
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