I also believe in reducing ELB/Mgsk BTH at least a little bit.Maybe 90% for ELB and 85% for Mgsk.
Perhaps the best way to fix TSA problems is to have the TSA work at the beginning of rounds instead of at the end.Since at the end of each round each minion is checked for HP(death) status the TSA would not revive after death if it worked at the beginning of the next round.It would only work if the minion wearing it is still alive obviously.VA would be the only way to come back from death and it can be countered.
I think the ToE could be better tweeked if instead of steel skin it did something else more useful.With the RoBF reducing DD and granting evasion and dealing damage.And the RoS boosting DE and countering some DM.Then the ToA and familiars all being more useful the ToE seems awfully weak.I have thought of three interesting things it could do:
1.Give the minion wearing the ToE regeneration like the TSA.Since it is a tat you couldn't wear the TSA and combine the effects of them both.It would make the ToE more useful and if that seems like too much it could only maybe do 2% regeneration instead of the 3% the TSA gives.
2.Perhaps it could boost the HP of the minion wearing it by 10% or so.i.e. if the minion has 1 mil HP he would get 100k extra HP from wearing the ToE.The boosted minion cannot wear a TSA so it shouldn't be bad.This isn't a great idea but still better than SS I think.
3.Maybe grant the minion wearing it some AC.Since tats take up two armor slots it would be nice to have a tat that gave some AC and the ToE seems the best to do it.I am not sure of the amount but somewhere around 5-10 AC per 100k-200k tat level would be reasonable and far more useful than SS.