I’m almost positive that you’re both correct but I’m also pretty sure attacks check for what’s worn, not what’s worn in front of something else, or if they are it either doesn’t always work or the item you’re using to cover doesn’t fit over the item you want to protect?
I have my socks constantly damaged even though I wear boots, same as my glove liners and my long underwear (all Items I put on FIRST, before my outer garments)