“ Rather than making a baddy impossible to hit, consider giving it mega-hit points.
Super hard to hit leads to great player frustration. Allowing them to do damage leads to a sense of accomplishment. another variation of this would be to give the bad guy a forcefield that shows damage.You could also give them a mastermind ability that sluffs the damage of to minions who should be easy to kill.Once in a while a super high to hit encounter is ok ,but it should be few and far between.
Your mileage may vary”
“ In the days of old, before the dominance of humanity, the giants were the supreme rulers of the world and their crafts were considered to be the best. These beings venerated the god of the forge above all others and their swords and armors were the best that could be had even in the days of their decline. A hero seeking a masterwork sword might have to voyage long and hard to find a surviving giant smith or cache of rare and valuable giantcraft weapons.”