You are correct, I resist 8 out of 10 wl/r ss in siege, and I am not gonna resist much with 53k mdef, so I look at what I have that could do that, and it has to be phy acc. With hero pot I have 20500 dex, my phy acc is 19k. My Stan is only 15k buffed with pet so it can't be anything to do with that.
Well, resistance has nothing to do with mdef. Thats like saying a tank can dodge because they get 500k pdef. Resist is the magical equivalent to dodge.
The OP actually pm'd me last night and we tested it out. When I was completely unbuffed (about 13 wis, 8k magic resist), they hit me fairly often. About 1 resist every 10-15 or so attacks. They had 2.5k magical accuracy.
I then full buffed wisdom, 17k wisdon or something, 11.2k magical resist, and I resisted maybe 4/10 hits. So it IS affected by magical defense/resistance.
Now, if a rogue is resisting, its interesting. May be a long shot into assumptionhood here, but maybe the skill is going against *both* dodge AND magical resistance? Since, after all, it IS converted from physical to magical...and we all know how awesome RW is at coding