I find magic items to be far too common.
I think this is because it's a video game, and people expect a little more "loot" than in DnD 5e. Most of the magic items aren't as powerful as in 5e though. Imo it balances out.
Other items are insane, like the Heavy Armor Helmet! I can get Adamantine armor for no money, but I can't have a Chain Mail until the end of EA? Larian needs to understand balance better.
Being immune to Crits should be late EA, Chain Mail is starting gear for the gods sake.
