1% reflect in a lower headgear means much much more than 5 ATK (which you could get from 2 other lower headgears)... that 1% reflect can be used effectively without having to jeopardize your shield and allows you to be more flexible about your garment choices... so now you could actually lure AND tag without losing resistance and/or HP...
Does the reflect count as exp tapping? Shouldn't it be similar to how reflecting Valkyrie doesn't actually count as damaging it, and that one tap would claim the MVP? In this case, reflecting mobs don't actually damage it, and therefore don't count as exp tapping? Correct me if I'm wrong.