Trying to add some information to the wiki, but not actually sure about the scaling - figured I'd solicit some assistance.
There's a reduction in padding resistances when used as a boot component as opposed to a body armor component. For galvanic padding, q119 gives 20%/6 in leather, and 14%/4 in boots. At q101, it gives 18%/6 and 12%/3, respectively.
I need to generate a few more data points to confirm, but it looks like the boots recipe might treat padding as if it had a ~30-40% reduction in quality or possibly a flat ~40-45 - probably the former. I also need to figure out if the same pattern holds true for other forms of padding (no reason it shouldn't), and possibly how it holds up for leather itself.