Skill Name: Puncture Protection
Mnemonic: puncture
Other Requirements: Specialized armor fittings (available at your local Warrior Guild workshop) are required. There are five quality tiers of fittings: common (useable at Rank 1), sturdy (Rank 2), fine (Rank 3), superb (Rank 4), and masterwork (Rank 5). If the armor is flared or provides a bonus to AS or TD, it requires sturdy fittings or better. If the armor being adjusted is padded, the quality of the fittings required is:

Common: May not be used with padded armor.
Sturdy: May be used with up to fairly padded armor.
Fine: May be used with up to decently padded armor.
Superb: May be used with up to very heavily padded armor.
Masterwork: No limit on level of padding.

Available to: Warriors.
Prerequisites:
None
Armor Point Cost:
Rank 1: 20
Rank 2: 30
Rank 3: 40
Rank 4: 50
Rank 5: 60
Description: Adjusts a person's armor so that it is more resistant to puncture attacks.

The base strength of the damage resistance is equal to (Fitting Tier * 10), with common fittings having a value of 1 and masterwork fittings having a value of 5. If the armor is flared or provides a bonus to AS/TD, there is a -10 penalty to the resistance strength. If the armor is padded, there is a penalty of -5 per ASSESS level to a maximum penalty of -40.

The number of puncture hits that can be taken before the resistance wears off is equal to ((Fitting Tier * 10) + (Armor Use Skill / 10)).
If I understand the above correctly, if you have a flaring armor that's 10+ crit padded, you would not derive any benefit from even masterwork fittings? Since -10 + -40 = -50, hence negating any benefit?