Item-Making / Breakdown
Armors
To ease the understanding of what makes an item strong, let's take a look at a maxed armor piece (technically, better Brand Option stats are possible). This is a Segnale's MC3. Also note that the stats from "Brand Option" are terrible. This will only serve as an example.
Disclaimer: If the stats of an item is customizable, hold shift while hovering your mouse over the item to see the Min-Max values. Note that not all of these stats are available to all types armors.
The Old stuff:
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Additional Options - these are options fixed to the item. This is not customizable.
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Reinforcement Options - these stats increase with the "+" of the item. Different parts have different stats - similar mechanic as before.
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Socket Options - these are the gems of the item.
The New stuff:
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Set Effect - as per the name suggests, wearing 2, 3, or 5 of a kind will result into the items giving extra stats.
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Rank Options - these are highly customizable stats of the item. The values of the Rank Option stats are completely random. By the instance that the item is created, the "Rank Options" are randomized. For example, you get an armor drop, that armor will have specific Rank Option stats. If you get another armor drop, they will have the same stats: Defense, Defense, All Res, and Block. However, the values will be completely random. This also happens with crafting. If you craft an MC3, it will always have: Max HP, Max HP, Defense, and PK Shield Recovery. Crafting another will result with the same stats, but with different values. Note that not all items and versions of items have Rank Option stats. Currently, rerolling stats are available via farming more armor/weapon pieces etc. or crafting them again and again.
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Branding Options - these are the next highly customizable stats of the item. Branding an item with stats requires 1x Soul Stone and its success rate is dependent on the variant of Soul Stone used. Currently 100% Soul Stones exist in game. Let's go through what happens when you brand an item:
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You start with an item with no Brand Options in the UI. Come to any Blacksmith NPC to check if your item is available to be branded. If possible, proceed with the branding.
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Your item will now have one stat line.
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Keep repeating until you get all four lines. PROCEED WITH CAUTION. Do not brand again after you have four lines in your item.
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Your item now looks something like this:
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Let's first look at a few things. As you can see, the brand options offer a wide variety of stats. Unlike before, offensive stats usually only go on the gloves. But for the Brand Options, even the offensive stats can be granted on pants, helmet etc.
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What happens when you click Brand after your item have four stats? It resets all the stats. So always proceed with caution. Do not overclick. This is the "rerolling" part of the Brand Options. If you are not satisfied with all the stats, you may proceed. However, if you are satisfied by any one of them, you may opt to Lock the option(s) via clicking the checkbox adjacent to it. Note that this requires the item "Brand Option Lock".
The Relevance of the Item rank:
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Note that Item Rank is different from the Rank Options. Items in the game have different colors. This dictates the type of material that will be used for Item-Making. For example, there will be white, green, and purple gears:
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Normal Gears (White) - the mechanics for item-making on this rank is the same as before - Copper/Silver/Gold Argates are used for +, and Optioning is done the old-fashioned way via Carmen (
Bitch Alchemist).
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Epic Gears (Purple) - the Argates that must be used for the + are Condensed Argates. These are crafted via the Crafting System (Ctrl + R). Optioning will be the rerolling of Rank Option, and the Branding.
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Legend Gears (Green) - the Argates that must be used are the same as before - Copper/Silver/Gold Argates. But the optioning is only Branding. They do not have a Rank Option.
Weapons
For the weapons, here is an example of a max item (technically, better Brand Option stats are possible):
Currently, the mechanics are the same. Except that some types of weapons do not have the "Additional Options" stats. Note that these brand options are terrible and only serves as an example.
Belts and Bracelets
The options are similar mechanics. As a refresher: Reinforcement are the "+", Rank Option you can customize by rerolling/re-crafting, Socket Options are the gems, Brand Options you can customize.
Zuto Belt vs Helpyron Belt:
Disclaimer: Items in the game are highly customizable. The following will just be a 'nudge' to a certain direction. Feel free to go crazy on your build.
Unlike other gears, the jump from Helpyron to Zuto Belt is not exactly better for all cases. Let us focus on the Reinforcement Option and the Socket Options only. The Reinforcement Option of the Helpyron Belt has a Critical Resistance of 10% instead of the Max PK Shield, so some players might prefer it as a Defensive Belt. This results in the gems of the Helpyron Belt to be x2 5% PVP DMG Resistance, and the Rank Option to be focused on Defensive Stats. Meanwhile, Zuto's Belt can be the "Offensive Belt". This results in the Socket Gems to be either hybrid x1 5% PVP DMG Resistance and x1 Elemental Attack DMG Gem or be Full Damage x2 Elemental Attack DMG Gem. Don't mind the Zuto Belt's Rank Option. Those can theoretically have PVP Attack DMG, and other offensive stats.

Note that the two strongest bracelets are currently: Zuto Bracelet and Colosseum God of War Bracelet. The same conclusions can be derived from looking at the stats of the two. The same logic applies. One is not necessarily stronger than the other, but have certain situations where they would be both good at.

Accessories
Whether it be Earrings, Rings, or Necklaces - all the customization and upgrades will be done via Aria. See the Crafting System for more information. Note that the Accessories have certain RESTRICTIONS. Some cannot be worn with others, some you can only wear one piece of, etc. Take note of this when making your build. What is deemed to be the strongest currently are the following:
Offensive Earrings: Moon Light Qune Earring + Divine Moon Star Earring
Defensive Earrings: Aegis Moon Star Earring swaps with Divine Moon Star Earring
Rings / Necklaces: Infinite STR/DEX/SPR Dragonic Perpetuus + Great Devil's Horn + 2x any other Ring / Necklace of your choice. Note: Restrictions.
Talisman: All Talisman give Damage stats: Physical / Magic / Fire / Ice / Lightning / Poison / Curse / Dark (technically there's an EXP one as well). All are 5% except the EXP Talisman which gives 50% EXP.
Wings
See the Wing Upgrade System for the upgrades. But the only thing you need to know about wings are that you can socket them, put gems and upgrade them to a certain degree. There are offensive/defensive wings, along with offensive/defensive gems.
Pets
Pets are available for free and some common ones may be dropped from some places. For now, they give terrible stats and are only used for looting. Pets can give certain strong stats which can be used in PVE/PVP. They have a Pet Management System for rerolling rank options, getting a higher Tier pet, etc. But these are currently not implemented.
Attack/Defense-Type Forces
These are consumable items that give Offensive stats (the Red Energy) as you attack, like a very short buff and give Defensive stats (the Blue Energy) as you get attacked, similarly like a very short buff. These are available for Z-coins in the Incarnation of Helion NPC in Ardeca.
Emblems / Mounts
These are currently not implemented in the game, but they both have Tiers. For now, not much is certain about the tiers. Mounts can now give stats like all stats, PVP DMG increase, EXP, Drop Rate etc. While Emblems now give specific Additional Options, and specific Reinforcement Option based on their tier.
Massive thanks to Nidu and SmalleR. None of the guides would have been done as quick without them.