So, aside from the Black Tusk Shield not being black, it has now started dropping, unexpectedly, in random chests, including at the Mounds of the Dead.
So, if you see what looks like to be a crappy bone shield, make certain you hover over it and check it, even if just to put it on a wall
Actually it was always a random appearance everywhere in the map. My general farming for this shield was Sepermeru chests and Neebs trap outside Den. But I am pretty confident that occasionally I farm it all over the map except starting river area.
My greatest issue was that from the looks you cannot tell the difference between bone shield and this one, so I dropped a lot from my inventory 
.
Some drops are not so legendary, it’s true, but they have their part in the game, because you can have them very early and give you a great bonus in the start.
I also have noticed this.
First of all, I share indignation that it is not, in fact, Black. This shouldn’t be so difficult.
Secondly, I found one on the body of a Gray one in the last 24 hours
Not one of the bosses, just a basic foe.
Oh, I also find Hammers of the Whale in regularity loot boxes with some regularity. But they have a distinct enough look that they aren’t in danger I’d being skipped
Interesting. Never found that hammer iirc.
The Wiki even states where you can find it:
Same for the Black Tusk Shield btw.:
@LostBrythunian speaks about Siptah I believe. In exile lands I only find it on “neebs door” chest. But maybe I was just unlucky…
Definately!
I got 3 in one character: Sepermeru, in the “cave” between the small tower-like structure in a small island, in the UC under the bridge leading to the Aviary, and up in the Stargazer’s crest.
Well the game does say most soldiers like to carry a shield if available welllll I guess they are more available now 
apparently to available 
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