I think this is being misinterpreted a little bit. This only blocks attacks that exactly equal the final number. So for their example, AC 14, and final total being 23, 15-22 still hits and 24+ still hits.

It’s an interesting magic item but ultimately it’s too much additional math and dice for a turn.

*Already made. They’ve got like 200k+ $100 deluxe version sales already, the base game hasn’t even officially launched