To make it short:
Chestguard of Siphoned Elements http://www.wowhead.com/item=51840
or
Mail of Crimson Coins: http://www.wowhead.com/item=50177
I have Crimson coins on atm and Chest of SE in my bags from yesterdays raid - I can't make up my mind.
I know all the stat rules ect - it's barley a topic worth discussing, but honestly I dunno which one.