The following items have perfect base stats, but did not roll perfect defense on upgrading:
106 Defense Frostburns
108 Defense Frostburns
110 Defense Frostburns
112 Defense Frostburns
171 Defense Silkweaves
171 Defense Silkweaves
174 Defense Silkweaves
176 Defense Silkweaves
176 Defense Silkweaves
179 Defense Silkweaves
179 Defense Silkweaves
185 Defense Silkweaves
188 Defense Silkweaves
188 Defense Silkweaves
273 Defense Immortal King's Guardian Crown
283 Defense Immortal King's Guardian Crown
285 Defense Immortal King's Guardian Crown
******this one is an exception - it has perfect rolled defense but imperfect magic find
Perfect 245 Defense Immortal King's Slayer Guard w/ 33% Magic Find (Socketed w/ 2x Lem Runes)