Very appreciative of Clawtrocity's pre-heroic and bis gear lists for bear druids, and I refer to it often. But when I got to heroics, I wasn't sure what gear to get for raiding just because we as bears, unlike cats, want exp and hit to be capped for threat. So, based on Infernix17's bear guide, I have looked over gear and came up with this list of gear and reforges.
I look at the gear set as a whole, rather then individual pieces, which may be why some of these items don't show up on other people's lists. I started by finding all the 359 pieces that we benefit from, then found all 346 with exp, and then hit. I swapped some pieces around until this gear list is right at the hit cap and only 18 points short of the expertise soft cap, something easily remedied with a +20exp/+20whatever else gem. I also gave priority to mastery/crit for stats other then hit/exp to do as little reforging as possible, and the same priority for those stats in slots that didn't have hit/exp pieces available, per Infernix17's guide.
Why do you have the valor point relic in there? Thats a big waste of your first valor points imo....
The Conquest point Relic from PvP is just as good and has a bit more stam/agi instead of haste...
Also, instead of just putting 1 item for each slot, it might be better to put a few items so people have more options. Some peopel might get unlucky with drops and need a better option. I know personally, it took me FOREVER to get Seliza's Spear from Tolvir, so I was just using the staff from Stonecore...
And Lastly, Bear druids threat right now is a non-issue... There is no reason to be gemming/enchanting/reforging for Hit/Expertise... You should be completely reforging to Dodge, no questions asked, and be gemming for mostly Agi, Agi/Stam, and Agi/Dodge.
Hit cap really isn't a big deal, and survivability is a much bigger issue in raid attempts. Gem and reforge Crit/Haste -> Dodge, leave Hit/Expertise if you have it but don't go out of the way to get it.
Use Conquest points to get the Relic. I would also suggest the Vicious Glad Bracer and Ring if you don't have the luxury of a good 346 BiS pre-raid drop. A lot of 346 pieces have Haste, which is as wasted a tanking stat as Resilience, so you might as well do a week's worth of Arena and get an epic upgrade until you get the drop you need from heroics or raids.
As I've said a few times, I've kind of disregarded this list recently because I'm main spec boomkin/healer for my 10 man and I haven't been able to really try out tanking in cataclysm yet. I do have a full set of 346/359 tank gear, but it's gathering dust in my bank.
As of now I'm pretty sure we're trying to stack up agility/dodge/stam as much as possible so if you see any of those stats go for it. I also noticed that they wanted to make haste more valuable so be on the lookout for any patch notes that buff haste for bears.