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I just picked up a Dwarf Star unique ring. It has boosts to life and stamina, which I don't particularly need, and +15 Fire Absorb, which would be nice, but the "Magic Damage Reduced by 12" interests me. If I switch it out with one of my other rings, I'll take a big hit on resists (20-30 on fire/poison), so it doesn't exactly seem worth it. From the research I've done, it seems that this refers to elemental damage, and that in previous versions of the game, the magic damage reduction used to function differently from resists in that it calculated frame by frame, thus making it reduce an Inferno-type attach very significantly. Now, however, I read that this is no longer the case. So, would this "Magic Damage Reduced by 12" be roughly equivalent to a +12 Resist All?

I can see it would be different in that it would stack on top of maxed resists, but otherwise, is there any significant difference between resists and magic damage reduction?

(I'm playing in 1.13, if that matters.)