I still don't get the "total net worth" of Unbreakable items.
Yes, they're great. In a perfect world where you can actually use them...
But if your items are breaking, your crew dies first. At higher levels, if even one of your crew dies all that wonderful "unbroken" stuff is useless anyway.
So the actual "net worth" of "unbreakable" (and by correlation increased durability items...) in all those "Command is ALL-Important" builds is pretty low.
It's nice. But it's not necessary -- and certainly not something you seek out, because you're too busy hunting down legendary crew members to be able to install anything that actually works at your level. And crew has low hit points compared to a ship. You know -- they're flesh & bones, and no matter how high their skills are they just break when the ship is getting slammed by heavy artillery -- even when the bulkhead is still sealed.
[By the same measure "Structure" increasing-items are worthless in that build. I think they'd be worth far more in the low-command builds because a smaller ship doesn't HAVE as much structure in the first place. Armor goes down, and they one-shot you (I presume...haven't gotten that high yet).]