It changes the stats that depend on the tier, like defense for armors or damage for weapons. Btw be aware of the fact that upgrading a unique armor could result in having a worse defense result. Uniques with enhanced defense always have the max defense for that item, while when you upgrade it you basically reroll the defense value. I.e. Vampire Gaze is a Grim Helm and has a base def value of 125, which is the max for Grim Helm. If you upgrade it to Bone Visage, you reroll the base defense value that for Bone Visage ranges from 100 to 152, so you could end up with a Bone VisageVampire Gaze with 100 base def, being worse than the Grim Helm version of it
Sweet Lovely Death
Just waiting for your breath
Come sweet Death
One Last Caress
Upgrading is not always worth doing given the fact that you could potentially roll a lower defense rating. Higher level exceptional armors are sometimes best left as is.
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Matsugai
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