Two questions about mititation and defense caps

[phlebas]

<DIV>Two questsion:</DIV> <DIV> </DIV> <DIV>How is the defense caps formulated?</DIV> <DIV> </DIV> <DIV>Is there any bonus to mitigation having higher lvl gear - fabled vs ebon, other than the stated mitigation value on the item?</DIV> <DIV> </DIV> <DIV>Phlebas</DIV> <DIV> </DIV>