I could be wrong on the Dragon and Ebony being a tie, I have not worn it or tried to make any because I already know that Daedric is much, much better than Dragon. Dragon should only be an option for Light Armor (Scale variant) if anything, and the better your Smithing is, the better you can make the armor. Currently without any crazy enchantments and just basic Smithing applied (I have 100) and perks in the Heavy Armor tree I have around 449 Armor Rating with Daedric Armor on.
Edit: I forgot to mention Blades Armor. When you have good Heavy Armor perks and stuff, I think Blade is right up there with maybe Orc, maybe better. I know that by the time I even touched Blades armor it was nowhere near better than my Daedric set.
If I remember right, steel plate has the same armor value as orcish but weighs a bit more.
Oh, and steel plate is on the light armor side and I have a theory as to why. Over time the light armor side gets 3 (since plain steel is on both sides) heavy armors. My theory is that its meant for light armor characters that have a heavy armor follower. They kinda botched it for a heavy armor character with a light armor follower, though, no light armors on the heavy side until dragon.
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