This method has been done away with, as any new Legendary gear you obtain will already be at a certain level (Light level 36 for armor, 331 attack for weapons), and can be ascended to the new maximum levels by means of Etheric Light or Exotic Shards. (shortpause.com)
Using Etheric Delivery ™, Quicksilver Scientific Liposomal Vitamin C and R - Lipoic Acid can have a higher absorption rate than an IV! (drvitaminsolutions.com)
Many oral supplements typically degrade in the stomach and liver, resulting in an average 10 % limited absorption of the nutrient (s)(with the exception of etheric delivery via phospholipid encapsulation). (drvitaminsolutions.com)