Solutions
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Sokatos's post in Caed Nua 'Looter' enemy with godlike armor? was marked as the answerContrary to my previous post the affected defenses are deflection and reflex (not fortitude), and they can be increased by increments of 6 by quicksave>quickload and repeat, but only on enemies with shields, i.e. Mercenary Soldiers, Veterans, Sergeants, Warpriests and Commander Baelorin, suggesting a bug in the way the weapon-and-shield-style bonus to deflection and reflex is applied, but only to enemies.