Talk:Spell penetration

From WoWWiki

I want to challenge the following statement in the opening paragraph:

In PvE, targets of a higher level than the caster have a base resistance (2% of mitigation per level difference)

If you check the Resistance page, it gives the formula for the effective mitigation as

Damage reduction = (R / (Lc * 5)) * 0.75

and the resistance score (due to level difference) as:

R = Rb + max((Lt - Lc) * 5, 0)

Therefore, for a mob that is higher level than the caster, and assuming a base resistance of 0 (Rb=0), the uncounterable damage reduction works out as

Damage reduction = ((Lt - Lc)/Lc) * 0.75

which, for Lt=73 and Lc=70, works out at approx. 3.2%, or approx. 1.1% per level. Hence I do not understand the 2% of mitigation per level difference statement.