Created this list in order to help my guild and am looking for some more input on it as well as any information on bosses spell resistances in AQ40.
Stats
This list is designed for bosses and targets level 63+ that have standard raid boss resistances(145 fire and frost resist) with the following things kept in mind.
Fireball has a 100% spell power coefficient meaning there isn’t a diminishing return when stacking large amounts of spell power like with Frostbolt.
1% crit is worth approximately 14 Spell Power for fire as opposed to 10 spell power for frost.
59.5 int = 1% crit
Spell hit cap is 16%, we get 6% from talents and 2% from ZG enchants so we need 8% on gear.
10 spell pen is worth approximately a 2.5% dps increase on average against targets whose resistances are not fully reduced to 0 by debuffs and talents.
Spell pen cap should be 60 from gear with Arcane Subtlety and Curse of Elements applied however I am aware this may not be the case for AQ40 bosses on Anathema and some testing is required to determine if a spell pen heavy build is better suited towards AQ40 on Anathema.
Basic spell pen conversion chart
Stat priority for this list: Spell hit to cap > Spell power > Spell crit > Spell pen > Int
Gear
Head: Mish’undare, Circlet Of The Mind Flayer
Stats: 35 spell power, 2% spell crit
Dropped by Nefarian
Neck: Amulet of Vek'nilash
Stats: 27 spell power, 1% spell crit
Dropped by Emperor Vek’nilash
Shoulder: Enigma Shoulderpads(T2.5)
Stats: 30 spell power, 10 spell pen
Requires: Qiraji Bindings of Dominance(from Viscidus and Huhuran), 2 Idols of Death, 5 Stone and Bronze Scarabs, and neutral with the Brood of Nozdormu.
Back: Cloak of the Devoured
Stats: 30 spell power, 1% spell hit
Dropped by C’thun
Chest: Enigma Robes(T2.5)
Stats: 39 spell power, 1% spell crit, 20 spell pen
Requires: Husk of the Old God(from C’thun), 2 Idols of the Sun, 5 Gold and Clay Scarabs, and honored with the Brood of Nozdormu.
Wrist: Rockfury Bracer
Stats: 27 spell power, 1% spell hit
From the quest Stalwart’s Battlegear
Hands: Dark Storm Gauntlets
Stats: 37 spell power, 1% spell hit
Dropped by C’thun
Waist: Eyestalk Waist Cord
Stats: 41 spell power, 1% spell crit
Dropped by C’thun
Legs: Leggings of the Black Blizzard
Stats: 41 spell power, 1% spell crit
Dropped by Ossirian the Unscarred(AQ20)
Feet: Enigma Boots(T2.5)
Stats: 28 spell power, 1% spell hit
Requires: Qiraji Bindings of Dominance(from Viscidus and Huhuran), 2 Idols of the Sun, 5 Silver and Crystal Scarabs, and neutral with the Brood of Nozdormu.
Ring 1: Ring of the Fallen God
Stats: 37 spell power, 1% spell hit
Quest reward from turning in Eye of C’thun
Ring 2: Ritssyn's Ring of Chaos
Stats: 25 spell power, 1% spell crit
Low drop chance from trash mobs in AQ40
Trinket 1: Neltharion's Tear
Stats: 44 spell power, 2% spell hit
Dropped By Nefarian
Trinket 2: This varies by fight but for the most part Mind Quickening Gem is by far the best most often.
Stats: 33% faster cast time for 20 seconds, 5 min CD
Dropped by Vaelastrasz the Corrupt(BWL)
Note this trinket puts other CD based trinkets such as Talisman of Ephemeral Power and Zandalarian Hero Charm on a mini CD of 30 seconds meaning you can not boost your cast speed whilst having the bonus spell power from such trinkets.
Main Hand: Sharpened Silithid Femur
Stats: 72 spell power, 1% spell crit
Dropped by Viscidus
Off Hand: Royal Scepter of Vek'lor
Stats: 20 spell power, 1% spell hit, 1% spell crit
Dropped by Emperor Vek’lor
Wand: Max fire damage Dragofinger is BiS but as far as raid drops go Wand of Qiraji Nobility is the next best thing.
Stats: 19 spell power
Dropped by killing Lord Kri last when fighting the Bug Family
Total Stats
552 spell power before enchants
656 spell power after all spell power enchants.
8% spell hit before enchants and talents
16%(cap) after all applicable enchants and talents.
9% spell crit from gear
30 spell pen or 7.5% more dps on average against appropriate targets
Final Note
The key to this build is the hit gear, other pieces can be replaced based on preference between spell power, pen, or crit but if you lack the high end hit gear you are better off sticking with bloodvine set. Especially if you are 300 tailoring and have the extra 2% crit from the set bonus.