In The Burning Crusade it is item level 136 and requires level 70. In Wrath of the Lich King it is item level 136, requires level 70 and sells to vendors for 1c. In MoP Classic it is item level 136, requires level 70 and sells to vendors for 1c.
Read from the World of Warcraft client build files.
How Merciless Gladiator's Wyrmhide Tunic Compares
Who It Suits
Leather is the armor type Demon Hunter, Druid, Monk and Rogue wear. With Agility or Intellect, Merciless Gladiator's Wyrmhide Tunic suits Assassination, Outlaw and Subtlety Rogue; Brewmaster, Mistweaver and Windwalker Monk; Balance, Feral, Guardian and Restoration Druid; Havoc, Vengeance and Devourer Demon Hunter.
Items Numbered Next to Merciless Gladiator's Wyrmhide Tunic
Blizzard numbers items as they are created, so the named items next to ID 32060 (32055 to 32067) were usually added in the same batch as Merciless Gladiator's Wyrmhide Tunic: the same quest line, zone, vendor or reward set.