Although we've kind of beat up nin- tanking at this point, what do you guys think of Mijin for taking offhand? It has STR/DEX for WS's along with a little bit of acc/racc/ratk/eva but what really excites me is the enmity +4 and meva +20
Personally, I just gear offhand for normal DD purposes the vast majority of the time in a tanking scenario. The best defense is killing it faster, etc. The only time I switch to an offhand intentionally for tanking applications is Shigi for the ninjutsu recast on Migawari/Utsusemi - since really, THOSE are the key tools that allow a NIN to tank well in any situation tailored to our kind of tanking. You need to be able to swing Shigi's enmity-10, but depending on setup it might not be a serious issue keeping hate (mage-heavy group, anything with trusts, co-tanking, etc.)
Some offhand options if all-out mitigation of non-blinkable magical threats is your goal, at the expense of DPS:
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Izuna might be the best overall option, with max Meva+15 (Snowdim) AND MDT-5% (Leafdim) augments. That's a pretty niche piece to make though, idk if I'd ever use it enough to make it worthwhile.
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Mijin is probably less hassle than augmenting an Alluvion weapon, and certainly viable as the BiS option if we're only considering Meva.
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Odium is another Meva alternative option (Meva +13), with better offensive performance due to the all attributes +13.
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Raicho+1 MDT-7% is a solid possibility too, freeing you up to need less DT in armor slots where you might be able to fit more overall Meva anyway, and giving a little leeway if for whatever reason you take a nuke outside of your MDT set.
I don't think I'd ever really feel comfortable NIN tanking something intense that
relies on a strong NIN Meva setup though. Still too random for my liking since no matter how much Meva you stack, there's a chance of eating an unresisted nuke. For the rare fight with significant enough magical AoE which aren't adequately handled with Migwari and swapping into a Meva/DT set, I'm doubtful that taking a significant hit to offense for a relatively small additional chunk of Meva/MDT on a weaker offhand weapon significantly improves your chance of survival. And really, I think it's sort of forcing a flawed strategy in the first place if you're choosing to try to NIN tank in that kind of situation which is likely a total non-issue for a RUN, Aegis PLD, or automaton.
At this point, you would have to go out of your way to NOT cap subtle blow in most TP sets- so the aftermath is pretty irrelevant in that regard.
Yeah, I'm not complaining too much since S-E changed Kikoku AM to give Atk+10% (thank you!) AND the essentially useless Subtle Blow, but the SB part is pretty redundant in nearly all situations. After NIN trait, you only need 23% Subtle Blow to cap. That's not very hard in most TP sets (e.g., NQ Kendatsuba body is already SB+9% in one slot). And if you still need it, Myoshu for another 10% that should cap you in almost any conceivable TP set.
This did remind me that I sometimes cast Myoshu out of habit and don't even need to waste my time to do that though...