Does armor class protect against falling damage?


Let’s say we have average Munchkin McGee. Now, he boosts his AC to Celestia and back, then his damage reduction to the Abyss and back. I know already that environmental damages bypass DR, but if I did something like dropping a Tarrasque on his Charisma-as-a-dump-stat face, would his AC affect the damage he would potential take at all?