I have not, but if you could test it we would all be eternally grateful!
Based on your comment, I tested my lvl 25 Commando in full Sandstorm Armor with max level Increase Mass. Armor = exactly 700 in that case. The burrower enemy (sorry I don't know its name) did 17 average damage (15-19). Three guesses where that number (700x, 17y) fell on the graph, and the first two don't count:
The Slope of this line is now -1/51.7, which is nearly identical to the previous Slope. So what does it mean? It means that at least for this enemy, (1) it takes about 51.7 armor to reduce the damage that enemy does by 1 point; and (2) Armor rating is universal i.e. Commando armor doesn't protect "better" than Engineer armor.
Sometimes more information raises more questions. Knowing this, do you think 6 points in Protection (60 Armor) is worth it? How about the Armor implant (50 armor)? Or max Increase Mass (300 Armor)?
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