I concur, 140 means you'll only gonna get grazed on a a hit, even by drakes and elder bears and 95 is the absolute minimum to avoid crits. This is only for PoTD though, for lower difficulties 120 is more than enough (That's the main reason Edér is good enough for Hard but struggles in PotD).
I had eder as my main tank in PotD-Ironman, game was still too easy.