Maintenance for the week of April 15:
• [COMPLETE] ESO Store and Account System for maintenance – April 16, 8:00AM EDT (12:00 UTC) - 6:00PM EDT (22:00 UTC)
For AA and MOL stick it all into Ele defender, 10 in thick skinned, 10 in quick recovery and the rest into Spell Shield ( or split shield and defender evenly 85 each iirc)
SO and HRC put it all into Physical res and Hardy. Flame spinners don't too much damage anyway (just negate or stack them with lit staves and a DK using deep breath) or just one shot you with meteor if you don't block it, so spell res is largely worthless.
PC Master Race
1001CP
8 Flawless Toons, all Classes.
Master Angler
Dro-M'artha Destroyer (at last)
Tamriel Hero
Grand Overlord
Every Skyshard
Down With BOP!
No, if you read the link above you can see that even with the changes to the CP in the next update which you can find on the PTS patch notes, the Hardy and Elemental Defender outdoes the Spell resistance or Physical Resistance buffs every day by quite a lot in terms of Mitigation given. There are no Resistance buffs that increases the values by a percent so its all flat values, and so Hardy and Elemental Defender are objectively better. Especially since they can't be penetrated. So in a place like Maw where mobs can remove resistance all together it is really helpful.
For SO I would go heavy into Thick Skin and then divide my other points equal around Hardy and Elemental Defender. For HRC I would go Hardy, and Quick Recovery for the extra heals. But to be honest you can really just divide your points between the Thick Skinned, Hardy and Elemental Defender and you will be fine against all but Hardmode fights.