I was indeed agreeing with Rut.
While you might say that 1 
= 1 hp, it's hardly that way when this applies to a dr shield. Have you done any playtesting? Open up trainer, make a mono darkness and see just how much extra damage you would get if 1DR was turned into damage.
Agreed. 2DR combined with the fact that the 2DR are turned into healing is way too much. Assuming an upgraded meta and you have this out against 3 Giant Frogs, normally they would do 15 damage, but you're blocking 2x3 damage and healing 2x3HP as well, which essentially equates to a DR of 12/15, or 4 damage for each Frog.
Another example would be 1 Ruby Dragon, which would normally do 13 damage. With this shield out you're blocking 2x1 damage and healing 2x1HP as well, which essentially equates to a DR of 4/13 damage. A value of 4, once again.
Considering the fact that most creatures in-game have at least 2 attack, the shield functions largely as a 4 DR shield for a cost of 5
, not to mention that it deals 2 points of spell damage. Despite the fact that in effect it is "draining the HP from the opponent" due to the fact that as a shield it's blocking an attack, I assume that the calculations are done simultaneously. This results in a 2DR+1 Spell Damage/creature | 4DR+2 Spell Damage/creature Shield, assuming of course that each creature attacking has a minimum attack of 1 | 2.
Ultimately then, both versions, standard and upgraded seem to be overpowered, as the standard version does what Titanium Shield does with an added bonus and the upgrade does much more than Titanium's upgrade, which only has a DR of 3.
