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 Scaled Helm Compares
Who It Suits
Plate is the armor type Death Knight, Paladin and Warrior wear. With Strength or Intellect, Merciless Gladiator's Scaled Helm suits Arms, Fury and Protection Warrior; Holy, Protection and Retribution Paladin; Blood, Frost and Unholy Death Knight.
Similar Items
The 10 items nearest to Merciless Gladiator's Scaled Helm (item level 32) in item level among Armor > Plate, Head slot, from item level 30 to 35.
Items Numbered Next to Merciless Gladiator's Scaled Helm
Blizzard numbers items as they are created, so the named items next to ID 32041 (32036 to 32046) were usually added in the same batch as Merciless Gladiator's Scaled Helm: the same quest line, zone, vendor or reward set.