Summary
WhileLies of Pgives players free rein to wail at enemies with their choice of weapon, defense still plays a crucial part in the combat and build aspects of the game. Defense Parts allows P to tank and surviveattacks from various enemies. This is where Liners come in: they provide that extra layer of defense, which comes in handy, especially during boss fights.
There are ten different Liner Defense Parts inLies of P, each of them give various defensive stats that are useful as players progress through the game. Here are their stats and where they are exceptional.

Minor spoilers ahead for some areas and bosses that will be mentioned when the article talks about the different levels in the game.
3.5

4.12
3.44

Pierce Damage Reduction Rate
5.16
The Workshop Union Certified Leather is the first Liner players havewith their starting weaponsas they begin theirLies of Pplaythrough. While equipped, P gets some starting slash, strike, and pierce damage reduction. As a starting Liner, it is somewhat serviceable for the early areas: the puppets usually wield different implements for bludgeoning, skewering, and slashing P.

After getting access to the third and fourth areas, enemies become more fearsome and hit harder. Once players get access to the shop that provides better Liner options, they should replace the Workshop Union Certified Leather.
5.8

7.92
3.30

4.95
The Workshop Union Fiber-Reinforced Liner is one of the first specialized Liner Parts that hones in on specific weapon defense. In this case, this liner provides more protection from Slash Damage. This Liner Part becomes more useful against enemies that use blades, swords, and any swiping attacks.

Some mini-bosses, specifically human enemies, typically wield swords and have slash attacks, so equipping this before encountering them is a good option. Equipping this in Moonlight Town up to the Malum District will give some coverage against humanoid enemies.
3.96

9.90
For players who are having trouble with enemies that use weapons that pierce and stab at them, the Workshop Union Multi-Layer Liner gives great defense for P. It provides three times more protection against Pierce attacks which renders enemies that use stabbing and pierce moves less effective.

As far as damage mitigation is concerned, puppets that use rakes, as well as humanoid enemies and the mutated canines that have lunging stab attacks in the transition areas like the Malum District and Lorenzini Arcade become more manageable.
6.60

Enemies that use their fists or non-traditional bladed weapons usually fall under the Strike category of damage type. Mini-bosses like theMad Clown Puppetencountered just before the Rosa Isabella Street Opera House, the robotic split-costumed punchers inside the Opera House, the Frankenstein-like pugilists found in the Grand Exhibition area and in later stages, as well as the Champion Victor and Door Guardian boss fights have different Strike attacks.
Strike attacks deal tons of damage, and in bosses, usually it also induces the Shock debuff that hampers P’s Stamina regeneration. Equipping the Workshop Union Spaced Armor Liner does lessen the impact of such attacks, but it is still better tododge or Perfect Guardto avoid getting hit.
7.8
11.68
4.87
7.30
As players reach the middle and late-game portion of the main story, the enemies tend to mix and match their attacks. The most common attack enemies utilize would be Slash attacks, since the carcass enemies and monsters typically use their claws to swipe at P.
The Belford Fiber-Reinforced Liner is a great upgrade to the Workshop Union version since it bolsters Slash Damage Reduction. However, it does weigh a bit more, which can result in P having a slower dodge, especially if his weight goes over 80%.
5.84
14.60
Boss fights in the latter stages become more difficult since they also mix up their attacks and combos with various Slashes and Pierces. This is especially true when going against human bosses like theBlack Rabbit Brotherhood. Their Pierce Attacks are particularly deadly since they can quickly link it with other attacks in their combo strings.
The Belford Multi-Layer Liner offers the best Pierce Damage Reduction for the second-tier Liner Parts in the game. Equipping this before entering areas with enemies that utilize Stab attacks will mitigate some of their damage.
9.74
Strike-focused enemies become more common in the latter areas. This can prove troublesome since getting tagged with their slams and strikes usually means getting Shock debuff on top of getting a player’s HP chunked out. This is where the Belford Spaced Armor Liner comes to play.
This second-tier Liner Part offers more balanced defensive stats for all attack types, but with a bit more emphasis on mitigating Strike Damage. This comes in handy for dealing with latter enemy types that havevarious attack strings and combos.
9.8
15.25
6.35
9.53
The Arch Liner Parts are the last tier Defense components inLies of P. They offer the most protection for specific Damage Type, at the cost of also being the heaviest Liners available in the game.
The Arch Fiber-Reinforced Liner grants amazing mitigation against Slash Damage as well as Pierce Damage. In the latter areas where enemies often utilize these two types of attacks in their combo strings, using this Liner proves beneficial for players, especially for those who arefarming for Ergoto level up their weapons or Character.
7.62
19.06
The Arch Multi-Layer Liner Defense Part grants the highest Pierce Damage Reduction in the game at 19.06 while providing somewhat decent Slash and Strike Damage Reduction stats. This is useful against the tall Alchemist enemies who wield cane-blades: they often use a thrust attack which can take chunks out of P’s health if they land.
For boss fights,Laxasia and her two formsusually do a Stab attack that can tear into P’s health when it connects. Using the Arch Multi-Layer Liner can help take a brunt of the damage.
12.71
The Arch Spaced Armor Liner Defense Part is the most balanced Arch Armor Liner. During the later levels, having at least a 7 rating in the Damage Reduction is good, and this Liner provides such stats on top of an excellent Strike Damage Reduction Rate at 12.71. Running this on P on the final areas makes taking enemy damage a bit more manageable.
During boss fights, the bigger bosses who use their arms and bludgeoning implements will have their damage mitigated with this Liner Part.