EQEmu's code is probably not helpful here, since they have definitely changed a bunch of stuff.
IIRC, on EQEmu non-damage spells, you get a resist check roll from 0 to 200, and you need to roll under your resist to resist it. Resistance is modified by the level difference squared, so 5 levels higher = 25 resist all, 10 levels higher = 100 resist all. Damage spells have a whole bunch of code to calculate partials, which I didn't fully read but I believe makes it so you often take some damage if you resisted, I think some source indicated that you needed 600 resist to never get partialed, ever, which is probably why Immune mobs often have 1000 resist in a type, so they stay over 600 to Lures.
I'm on blue, but my gut feeling is that the 2 resist = 1% resist is at least kind of close, but that there might be a larger impact from level differences. I will say that there are a number of fights that are much, much easier with excellent resists and maxed levels; the difference between doing Talendor at 57 with 190 FR and 60 with 255 FR was huge, and trying to do Sev at 135 PR vs. 245 when I didn't have buffs was just crippling.
I'm effectively immune to siren enchanters in SG at 60 with 225 MR; they're really nice to kill, actually, because their AC is terrible and they spend all their time trying to slow, charm or gflux me, which does nothing. Duoing the same mobs at 55 with 175 MR was very noticeably more dangerous, as they would still sometimes be able to charm me to sic on my partner or land a slow or debuff DoT, and that causes a lot of problems.
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