The prevailing intrinsic love of superior absorption always confuses me, then I think I must have missed something.
So the superior will reduce 75 hp and give -2 more dmg above the minor ones, (and cost you a fortune), that implies you have to at least take 37.5 hits per battle. Oh ye, you probably will take 30-50 hits per battle. After the 38 hits, you will start to benefit.
But the problem is: "in the long run, we are all dead." Suppose each hit is 40 dmg, then reduced to 38 dmg, and you have 500 hp, then you would die on the 14th hits. That will remind us of one important concept: we have a healer in team for a purpose.
So as a healer, do you want your tank to have 75 more hp, or have an ability to reduce damage from 40 to 38?