While you can’t achieve 100% physical damage taken as another element in Path of Exile, you can get very close, approaching 99.99% or even effectively 100%. Here’s the breakdown:
Limitations:
Hard Cap: There isn’t a hard cap like with evasion, but modifiers are additive, not multiplicative. This means having multiple sources of "Physical Damage taken as X" won’t directly add up to 100%.
Accuracy Bypass: Some attacks and damage sources bypass defenses altogether, ignoring conversion mechanics. These include chaos damage, certain DoTs, and some specific skills.
Reaching High Conversion:
Multiple Sources: Combine modifiers from various sources like:
Ascendancy Classes: Juggernaut, Guardian, Trickster, and others offer conversion nodes.
Body Armor: Uniques like "Soul Mantle" or rares with high conversion mods.
Jewels: Mods like "Physical Damage taken as Chaos Damage" or "+#% of Physical Damage taken as Elemental Damage."
Flasks: Cinderswallow Urn or Taste of Hate for temporary conversion.
Pantheon: Choices like Soul of Shakari or Soul of Solaris can contribute.
Important Considerations:
Target Element Resistances: Ensure you have sufficient resistances for the element you’re converting to, otherwise you’ll still take significant damage.
Interaction with Other Mechanics: Conversion can affect other defensive layers, like armour or leech. Be aware of potential drawbacks.
Build Synergy: Converting physical damage can be powerful, but ensure it aligns with your overall build strategy and ascendancy.
Alternatives:
Damage Mitigation: Instead of conversion, consider reducing physical damage directly with armour, fortify, or endurance charges.
Elemental Avoidance: Invest in evasion, dodge, or specific elemental resistances to avoid physical hits altogether.
Remember, the best approach depends on your specific build and goals. Weigh the advantages and limitations of conversion before making a decision.
I hope this clarifies the possibilities and limitations of "X% physical damage taken as" in Path of Exile!