Right I am levelling a Breton Templar. Currently 14 in Health and 39 Magicka, VR rank 5. I am currently levelling in quest gear just chilling through the climb to top VR rank. I am currently sat at 13,338 spell resistance. Perhaps more importantly I have taken the following skill line spell resistance passives;
Balanced Warrior (Aedric Spear skills) = 2200 SR
Spell Warding (light armor) = 2117 SR
Spell Resistance (Breton skills) = 3300 SR
I opted for a magicka build with light armor so I could specifically strengthen my character against magicka based attacks taking these additional boosts to SR in addition to what is provided by armor. So with that in mind why do I still feel so incredibly weak against magicka damage? It feels like the SR that I do have is not actually reducing the magicka damaged I am taking at all which also makes me question that this mechanic is not working correctly.
If you specifically roll a Breton and take these skills you should have a noticeable affect on casters. I see none. The mechanic is either broken or the damage reduction gained is simply not high enough. Even in my crappy gear the benefit of all that spell resistance should be noticeable. It's not.