Please note the PFS tag. This needs to be a Rules As Written (RAW) discussion.

When a Druid uses Wild Shape they’re using Polymorph to change, let’s say into an Animal Form as an example.

First off Mark Seifter has previously confirmed in a How It’s Played interview that you can use Handwraps of Mighty Blows to determine (from Wild Shape), “If your unarmed attack bonus is higher, you can use it instead.” (With the caveat that it can’t be the same, but must be at least 1 point higher than the battle form’s attack modifier.)

The Polymorph traits states, “If you take on a battle form with a polymorph spell, the special statistics can be adjusted only by circumstance bonuses, status bonuses, and penalties. […] Your gear is absorbed into you; the constant abilities of your gear still function, but you can’t activate any items.” (Emphasis is mine.)

Please take a moment to look at Animal Form and note what’s covered under “statistics” (the first bullet list), and what’s listed under “specific abilities” (the second bullet list).

So that seems very clear that even if Handwraps allows you to use your unarmed attack bonus, its Item Bonus won’t apply. But I have a few questions about other things:

• What about feats, like Fleet (+5 to your base speed)?
• What about Runes, like Striking or Crushing?
• What about magic items, like Goggle of Night (which grant the sense Darkvision)? (And remembering that magic items change size to fit the wearer.)
• (Plus things I’m sure I’ve not considered, so please mention them if applicable!)

To me it seems that:

• The “statistics” mentioned: AC, Temp. HP, Senses, Listed Strikes*, and Athletics* (*Both have a specifically mentioned override if your own is higher) cannot be changed unless it’s by a Circumstance and/or Status Bonus, or a Penalty, since these are specifically called out. But,
• The “specific abilities” mentioned: Speed, Strikes, Damage can be changed since these are not specifically called out.

Does that sound right?

I just rebuild a 5th level character as a Wild Shape Druid and woo boy this stuff is a lot to wrap your head around. Thanks in advance for sharing your experience and insight on this matter!