Toughness is actually far weaker than what the displayed values say/imply, so generally unless you have a lot of feats, perks and blessings around fortifying it, it just isn’t worth it. I have a post talking about how toughness should be changed because It’s hard to understand, misleading and janky as it currently is. It might cover more info you don’t already know about how toughness works too, if you’re interested.