Kebess, you bring up some good points. I personally would hope that the damage on Heroic isn't double regular (which is what your numbers compared to Espada's suggest), considering the difference in ilvl isn't that big. Current raid logs suggest that a boss on Heroic does about 50% more than normal, excluding other raid mechanic changes like Zon'ozz. But a boss capable of 3-shotting a well-geared tank does fit the history of the last two expansions and I would not be surprised if it happened again. Disappointed, yes, but not surprised. This is the damage range I was talking about in my original post, the point at which Shield Block starts to take more total damage off the table.
I have no objection to healers preferring a slower rate of health decay vs a fast one after a resting period. The numbers I ran had nothing to do with that at all, and it's refreshing to get another viewpoint on the subject. Yes, the damage stopped by a "flat fee" such as Shield Barrier will always make a bigger change than a proportional reduction like Shield Block, and that could be a bigger problem than the pure amount of damage stopped. It could especially be important when it comes to comparing efficient versus fast heals, and at the start of a new raid tier, OOMing healers could very well be an issue.
The problem you bring up, unfortunately, pains a pretty bleak picture. 100% uptime on Shield Block is impossible, and our CTC is being gutted on purpose. The average total coverages I'm seeing hover around the 50-60% range. No matter how you spend your defensive rage, there WILL be at LEAST a 3-second period every 15 in which you cannot Shield Block, and based on the rage numbers I theorycrafted, it could easily be 5 or 6 seconds. There are unavoidable periods in which we are "defenseless" often in combat, and in that time, a boss could get two full-strength unblocked, unbarriered hits in a row around 4 to 10% of the time. Even with the absolute minimum gap of 3 seconds per 15 (which is difficult, from what I've heard), and a short boss fight of, say, 3 minutes (which also sounds low), you will see such a BAM-BAM two-hit combo about half the time. Extend the fight to six minutes, it becomes 65% chance or higher. If taking two hits in a row like that is fatal to the tank, then you're going to lose a lot of fights to the RNG Fairy, regardless of his skill or tactics, and I don't know what to tell you.
If such massive melee attacks make it into the game, you're going to see warrior tanks being spikey no matter what they do. And probably paladins too, based on their abilities. Maybe druids and possibly DKs. Monks, that stagger thing...no idea, haven't figured that one out yet.
We'll have to wait and see how much damage they actually do.
EDIT: Most of the heaviest-hitting blockable melee in DS comes in short bursts. The Stomp debuff of Morchok is a good example. So is 5+ ball stacks for Zon'ozz and being hit by the second Devastate by Blackhorn. A smart tank should save Shield Block and/or Shield Barrier for those times, rather than spamming it recklessly. This would put the tank in the situation you describe, namely, using Shield Block to ride out the short span of heavy damage rather than Shield Barrier to absorb just the first hit. There aren't a ton of Cata raid bosses who constantly did enough melee damage to two-shot the tank with back-to-back unblocked hits, and quite frankly, since we can't maintain defensies 100% of the time, I don't think there should be in MoP, either.