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It depends on the situation. If you have max defense (and possibly everything else) and have a desire to go to TH 9, there is nothing wrong with going on with just level 7 walls. If we are talking clean slate, plan it out, etc. hypotheticals, then of course you would max walls at TH 8. If you can align finishing your walls with finishing upgrades, that is perfect. Free builders (max buildings but waiting on walls) or constantly full storages (max walls but waiting on buildings) are worse than just doing the Th upgrade, though, if that situation lasts.
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From protection against WB perspective, skull walls aren't any better than the purple walls - still takes two From protection against WB perspective, skull walls aren't any better than the purple walls – it takes two level 5 WB in both cases. It’s not until next level that it takes three WB to get through – but you’ll need the skull walls first, and you might as well do it before the TH9 loot penalties kick in.
Wallbreakers aside, skulls walls have higher health which helps slow down attackers once they’ve breached the outer walls, giving defense more time to clean up. They are also great deterrents – even a base with 50% skull and 50% purple looks pretty scary to your average farmer.
Mike
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Go for walls, unless your builders/lab are idle. Once you complete all-skulls, give yourself a pat on the back.
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I think the skull walls are more a luxury then a must do at TH8. By all means boost then, if you have spare gold. But do not sit at TH8 with everything else maxed just trying to fill them in.
Besides, maxing the walls will cost you 110 Million gold. Going TH9 and maxing Dual Crossbows, maxing all four wiz towers to 7 costs 54 MIL. Those defenses are far better then the benefit from upgrading walls.
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At th 8...
Casuals: noobish purple walls
Real farmers: all skull walls