Honestly guys, who cares? That mytic helm could be level 4 and as long as it has higher stats than a level 31 pink helmet, it serves it's intended purpose just fine. Even if it stays L26 when we are at L71 as long as it is more powerful than the L71 helmets it's still gonna be the best.

*Disclaimer: Highly unlikely that helmet is going much further than L36 as being the best (and only if it gets a turn in for upgrade option), don't get your hopes up. As long as they keep developing and raising the caps, all level tied items will get outdated at some point.