NOTE: Spell Resistance is going to disappear in MoP and this post will be removed. All the racials are going to a flat -1% spell damage (from the same school as before).
So, I’m looking at Resistance just to see if its even remotely worth the hassle (at least from my math, which has been proven to be horrid). Using this formula, I get the below chart:
Note: The chart shows your average damage reduction, not actual. Your actual damage reduction is realized in increments of 10 (0%, 10%, 20%, etc), but it should average to the above. Also note that there’s no way to get any resistance against Holy damage.
The big thing to consider about spell resistance is that casters have access to Rune of Perfection, which negates 10 Resistance…so in those cases where we’re against casters (which is considerably less often than melee), the first 10 Resistance is useless. Since the formula takes the greater of Target-Caster or zero, my mitigation doesn’t change if its a 20 or a 24 hitting me.
Soo, it looks like against casters, Resistance isn’t much of a consideration, BUT some melee special attacks are magic based. Since melee don’t have access to the trinket that gives spell pen, we get some benefit from the +1 Resist All cloak enchant. We’d see some benefit against a Hunter’s Arcane Shot (Arcane damage) and Serpent Sting (Nature Damage), as well as a Rogue’s Instant Poison (Nature Damage). In those cases, the +1 Resist All cloak enchant would reduce damage from those attacks by 2%. Night Elf and Tauren racials play a big role in mitigating these attacks as well.
Racials – these races get 1 point of resistance per level (or a 28% reduction not considering spell pen, at level 20):
- Dwarf: Frost resistance
- Gnome: Arcane resistance
- Night Elf: Nature resistance
- Draenei: Shadow resistance
- Tauren: Nature resistance
- Forsaken: Shadow resistance
- Blood Elf: Arcane resistance