The new gems from WoW Shadowlands only have values so far, there are no attribute sockets. That makes the BfA-Gems still useful – if your class can do something with the main attribute.
Looking at the first Mythic Plus season and the equipment collected from this and the upcoming ID, many players are already keeping an eye on items that are worth being socketed and enchanted. With the gemstones from WoW Shadowlands it is noticeable that these only grant +16 on values so far.
That does Leviathan's eyes (+16 on Main Stat) from BfA still one of the best gemstones you can socket. The only disadvantage of the epic BfA Gem is of course that you can only socket it once. It cannot be ruled out that gemstones with attributes will be implemented later in the expansion.
For classes classes that swear by their main attribute, even the older BfA version of the epic gem is worthwhile (Octopus eyes) with +12 your main attribute. Specs that have little or nothing to do with their attribute ignore the BfA gemstones. As a rule, you can only determine exactly how good a value really is for your character if you hunt it down using tools like Simcraft or Raidbots.
At the beginning of an expansion, however, you simply create all new items with a significantly higher item level, as the value scaling is not that important and you first have to make sure that the character accumulates enough stamina not to be fatally damaged by every attack suffer. This is especially true for tanks.
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