Why IMC why are you guys always so eager to overbuff everything that can be equipped by physical damage dealers and make equipment for magic Classes subpar till abysmal in stats?
Let’s take a look at the new unique grade level 360 accessories from said dungeon:
 Lengobeth set:

Necklace : +30 SPR, +802 SP, + 152 magic defence
disables knockdown of summons when equipped 
Bracelet : +10 SPR, +40 physical defence, +502 HP

3 part set effect: transfer 50% of your defence and max HP to your summons (capped at 6000 and 30000 respectively)
This set is obviously aimed at Wizards and Clerics.
Let’s look at the overall gains from the set: +50 SPR, + 802 SP, + 80 physical defence, +152 magic defence & +1004 HP.
Now let’s set the SP and HP in perspective for Wizard and Cleric to see how many points worth of CON and SPR they are:

Wizard: 802 SP = 27,37 SPR; 1004 HP = 8,16 CON

Cleric : 802 SP = 34,27 SPR ; 1004 HP = 6,63 CON
the 80 physical defence and 152 magic defence are so pathetic for this level cap that they don’t make any difference, they could as well not exist at all on the equip and noone would care; they don’t make any difference.
Now let’s take a look at the next set
 Nepakristas set:

Necklace : +52 critical rate, + 132 critical attack, +2 AoE attack ratio

Bracelet : +20 DEX, + 30 physical attack

3 part set effect: enhancement on bracelet and necklace which are higher than +11 grant +10 crit rate per enhancement level, transcendence on bracelet and necklace grant +5 crit rate per transcendence stage (capped at 350 maximum)
This set is obviously aimed at all physical damage dealers
Let’s look at the overall gains from the set: +40 DEX, +60 physical attack, +52 critical rate, + 132 critical attack, +2 AoE attack ratio
Since DEX: critical attack is the same for all characters, we can easily look at the total gains for all Classes.
DEX: critical attack conversion is ~ 1:5, 132 critical attack are worth 26,4 points of DEX, while 40 DEX are worth 200 critical attack;
STR: physical attack is ~ 1:2,5, so 60 physical attack are worth 24 points of STR;
Last but not least, let’s look at the third new set
 Nemethmas set:

Necklace : +65 block penetration, +123 maximum attack, +325 critical attack

Bracelet : +25 physical attack, +302 HP, +65 block penetration

3 part set effect: allows block negation of monsters of level 400 and below when attacking from behind
Again a physical attackeroriented accessory set, this time with more PVP focus.
Let’s look at the overall gains from the set: +195 block penetration, +123 maximum attack, +325 critical attack, + 604 HP, +50 physical attack;
DEX: critical attack conversion is ~ 1:5, so 325 critical attack are worth 65 points of DEX;
DEX: block penetration conversion is ~ 1:0,8, so 195 block penetration are worth ~ 243 points of DEX;
STR: physical attack is ~ 1:2,5, so 50 physical attack are worth 20 points of STR;
For the 123 maximum attack, we can take the effective averaged value of half of 123 (=61) to calculate the average STRworth of 123 max attack: 61/2,5 = ~24 STR;
Last but not least, for HP, we again have to calculate for Swordsman, Archer and Cleric separately:
 Swordsman : 604 HP = 3,19 CON
 Cleric : 604 HP = 3,99 CON
 Archer : 604 HP = 4,56 CON
The total worth of each set, with substats converted into base stats:

Lengobeth set:
77 to 84 SPR
6 to 8 CON 
Nepakristas set:
66 DEX
24 STR 
Nemethmas set:
243 DEX
44 STR
3 to 4 CON
while set 1&2 are worth roughly around 90 base stats, set 3 is worth about 290 base stats.
I don’t know who exactly manages the balancing of these sets, but it’s very visible that the thoughts about balancing those sets against each other are completely ignored.
Especially the first set is very lousy, given it grants only 50 total SPR, which is an improvement of only +25 compared to 3 pieces of Solmiki accessories and a downgrade of 13 SPR compared to the +63 SPR of the Kite Moore set(which also boosts DEX and CON by a suitable amount).
The set effect is something that should be a basic effect of the Classes (no knockdown/knockback for certain types of summons like Wheelchair zombies/Scale zombies/Owl Statues/Shoggoth;);
25% of the casters defence and 25% of the casters max HP should be added per additional Class Circle into the Class,
e.g.
Bokor C1 = normal zombies
Bokor C2 = zombies gain 25% of the casters max HP and defence
Bokor C3 = zombies gain 50% of the casters max HP and defence
Make this only apply to small summons that have no card mechanic (i.e. exempt Sorcerers Summoning & Necromancers Shoggoth from it as they have a high boost via card upgrades already).
The set effect of the 2nd set is way too strong, as you can get up to 350 crit rate with this.
Transcendence stage 10 is achievable with a certain investment (so you gain up to 150 crit rate this way for sure), and people who overinvest in this game will be able to get +16 necklaces&bracelets (which translate another 150 crit rate) since the gear is readily available from the cubes.
This means that with this set alone, every player who invests some time and ressources into it, can get up to 33% guaranteed crit chance out of it. That’s an average 16,5% more damage.
The set effect of the 3rd set is completely useless for PVE since the developers decided to give monsters nearly no block rate.
Given the natural block penetration is at least 91 at level 360, with this set you have a total of 286 block penetration.
The highest block rate in the game of a level 350+ monster is 223, so even with only two parts of the set, you have already 100% block penetration against all monsters in the game, which makes the set bonus obsolete outside of PVP where other players have more block rate.