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This is an excerpt from a comment I found on Tamriel Foundry. All credit for the research goes to Mystborn. The full thread can be viewed here.
Your Attribute Points will give you 490 Magicka/Stam or 735 Health right?
VR10 Enchants give 85 Magicka/Stam or 127 Health on “big” pieces (Head/Chest/Legs) and 40% (iirc), so 34M/S or 51H on boots, belt, gloves, shoulders.
On Legendary armor Infused gives us 20% additional benefit from enchants while Divines gives us 8% additional benefit from the Mundus Stone.
Full VR10 Health/Infused armor will give:
3 x (127 x 1.2) + 4 x (51 x 1.2) = 700 Health
Full VR10 M/S Infused armor will give:
3 x (85 x 1.2) + 4 x (34 x 1.2) = 466 M/S
If you are using the Mage or the Tower Mundus Stone you can squeeze a few more points out by going Divines on boots/gloves/belt/shoulders:
3 x (85 x 1.2) + 4 x (34 + 8) = 474 M/S
So our two totals would be:
- 490 M/S and 700 H for Attributes in M/S and Glyphs in H
- 474 M/S and 735 H for Attributes in H and Glyphs in M/S
If you normalize the value of the attributes using a 1:1.5 ratio for M/S:H their respective values are
So there we have it – ever so slightly more total stat points from going Attributes into Health and Glyphs into Magicka/Stam than vice versa – assuming you are using either the Tower or the Mage Mundus Stone. If you aren’t then it comes out equal…
Edit: The markdown was messing with the math, fixed.