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Yes, the wording from archives of nethys "he gains a shield bonus to his AC until his next turn equal to his penalty on attack rolls from Power Attack." does not imply any sort of stacking, so only the best shield bonus applies. I would expect to see a difference when the character gets to a higher level when the power attack penalty gets higher than +2.
Farling
Author of the Realm Works Import tool, Realm Works Output tool and Realm Works to Foundry module
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