The Elder Scrolls: It's the IX Divines, you milk-drinkers

[Divayth Fyr]

The higher base Armor Rating at low levels makes it stronger, imo. At the very least, without perk investment, Heavy Armor is going to have anywhere between 20 to 40 points higher at any given time.

With 100 skill, no perk investment and no smithing the difference between daedric and dragonscale is around 5% of damage reduction. With other armors/lower skill it can be even smaller.