How about CCP being more efficient (and lazy) so instead of spending devtime, resources and $$$ on creating pay2win stuff simply add a simple new mechanic to the game that achieves the exact same results for 0.1% of the effort:
PLEX tanking
Every single PLEX in your ship’s cargo hold adds 0.1% omni resist to your ship and increases your weapon (and drone / fighter) damage by removing 0.1% of the attacked ship’s PLEX tank.
This way if your opponent goes beyond 100% resist the only way you can defeat him is by using PLEX tanking yourself to reduce his resist below 100% damage. (CONCORD of course is immune to PLEX tanking penalties and completely ignores that effect.)
This would also provide a nice PLEX sink and help eliminate the infinite supplies of PLEX some people have accumulated.
(And at last cargo expanded freighters could become a viable anti-gank feature.)