I have a lvl 35 Transcendent Bracers of Resolve and a lvl 41 Impervious Gauntlets of Resolve
The Max GS is higher by about 85 on the 41 Impervious, is that enough to rule out the 35 Trans? They seem to scale similar but not entirely sure cause I already upgraded the 41 Imperv to 5
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81 GS is not worth it, Transcendent have a little bit more IIF anyway.
Go for Transcendent because you can fully max it with DC reagents, the imprevious requires DPSS which is very hard to get and you won't waste it on a purple.
Fully max transcendent is better than 15/15 Imprevious.