No matter what system you use for determining your list of desired upgrades, before you do boot up your armory profile and consider this little bit of advice:
An upgrade is only as good as the piece it is replacing.
Take, if you will, the case of Tarsus’ gloves. They’re Tier 8 (Ulduar) set gear. I’m not still wearing them because they’re some sort of super itemized awesome piece – I’m wearing them because my Tier 9 options were downright underwhelming. Given the sparsity of hit on Tier 9 gear, that 49 hit rating was quite valuable – and they didn’t exactly have another option available. In terms of my list of priority – gloves were then at the bottom.
Now looking at what is available in Tier 10, I have other options. Specifically I have an attraction to the Sanctified Ymirjar Lord’s Handguards, now that (come Tuesday) they have bonus armor on them. Having that clear of an upgrade over my existing gloves moves them substantially up the priority list (now at priority one, since that is my last piece of Non-Heroic Tier 8 gear).
Sometimes this is easier than others, as described in the example above. It is, however, more difficult when you have to weigh the impact on your entire gear set. For example, you could pick up Last Word – but it has no defense, no hit, no expertise – hell it doesn’t have anything on it by stamina and that proc. That is a pretty hefty hit when you compare it to my Sorthalis – I need to find some of those stats elsewhere before I can equip it. Down on the priority list it goes (despite replacing gear of lower Tier). I still need a weapon upgrade, but maybe I can stand to find some new boots first.
So, when weighing spending your DKP or just making up your list – remember that your tank is the sum of their parts and give some thought to your upgrades and prioritize. You never know, there might be another tank in your raid that needs that piece more than you and you need to know how generous you can be.