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but you do know that the flat amout is calculated first?
a enemy with 80 Ar will have it reduced with 45 first.
that's 35 Ar left. after that last whisper with 40%.
that'll be 21 Ar left. champs with 50+ Ar will never get below 0.
last whisper is a bad choice if running other Ar Pen items, as if you only had last whisper you would have lowered his armor to 48, without any other Ar Pen.
More Ar Pen won't be that effective, choose one or the other.