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I don't think its worth much at all. Here is why:
#1 Etheral armor usually has a zod rune inserted in it because they have more damage/defense then normal items. A zod rune essentially takes that unrepairable item and makes it useable. In the end you have weapons that pack more punch for the item type or they offer more protection than none etheral armor.
By having an IST in it, it makes it only useable for your merc because of its 'non-zoded' etheral condition. Which brings me to #2
#2 Etheral items can be used on merc's... because as we all know, their stuff doesn't need repairing.
Having an ist'd etheral skullders on your merc doesn't make sense because your merc won't last long enough to even get enough kills in when you are facing high mf bosses such as hell baal. And chances are, you are going to be the final blow on the boss anyway 99.9% of the time. Furthermore, giving your merc say 250%mf is trivial in the mf scheme of things.
Don't get me wrong, skullders is an excellent armor but it doesn't offer resistance, absorption, etc that a merc demands. Also, I don't believe the item actually repairs itself. I think etheral items have 0 out of 0 durability... thats why they are called etheral if I'm not mistaken. The item might say it has it the capability, but it doesn't mean it does.
Thats my humble opinion. I'd sell it for 8 soj's and take a run for it. Now a zod'd etheral skullders....nice....thats a whole different ball game.
