>>3792129 (OP)As someone that has designed systems professionally, it all depends.
You don't really need complex (under the hood) systems to make deep or complex gameplay and vice versa.
But if any more advanced math is involved, it should always be under the hood. Even stuff like basic probability is beyond 99% of all players.
You could make an armor system that used % based mitigation and have various other things adjust this positively or negatively, but this can easily become complex, especially if you don't just stick to additive or subtractive.
Dota 2 for instance uses a more complex armor mitigation system with more advanced math beyond what most players would be able to grasp
https://dota2.fandom.com/wiki/Armor
So the game just does all the calculations for the player (but even then it might be hard for players to more accurately understand how things affect armor and mitigation.
Meanwhile other games like Rogue Trader just uses flat % mitigation, which can get pretty crazy when you reach like +80% damage mitigation.
On the other hand, the armor system could just be flat damage reduction (i.e. reduce damage by X amount), which is easier for most designers to work with (not much complex math will be involved) and easier for players to understand.
This applies to non-digital games too, like say board or cardgames. Magic the Gathering is a very complex and deep game that requires basically zero math for the player and just some low level probability for a designer.
Ultimately, System Design is as complex or not depending on your approach. Pretty much no game needs complex math if you know what you're doing, since the end result is what matters. many (bad) designers have a tendency to needlessly overcomplicate things (often because they focus on making the designing of the game itself be a 'fun challenge' for them, which the entirely wrong way to make games).