They haven't dropped and I got 2/2 regular tier shoulders. So I planned around what I had. Further more crit actually pulls ahead over mastery at the moment. We're talking marginals but the point is I can pretty much swap a crit piece for a mastery piece and keep the same dps.
Another thing I wondered about was the increase in stats you gain by using heroic leggings vs. heroic shoulders. Assuming I won't be killing Siegecrafter and Klaxxi within the next few weeks, wouldn't the stats gained from using heroic leggings (since they have a larger budget per iLvl) and 2/2 tier shoulders be better than heroic shoulders and 2/2 tier leggings?
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So you agree that using heroic malk leggings is the better option, over shoulders and gloves or am I reading you wrong? I haven't done the math, but as you can read my in my post I believe the larger budget for chest/helm/leggings makes them better.