I haven't taken an extensive look at armors yet, but I'll classify it one of two ways:
1. If armor scales with Resistance stat. Great idea to level Resistance.
2. If armor is additive with Resistance stat defenses. Nope. Leave it base.
Right now I can see that Resistance stat is pretty similar to how Endurance and Faith were for Fire and Magic defense in Demon's Souls, respectively (in terms of returns per stat_level and SL). Now, being a faith build provided more magic defense, sure, but would you spend spare points raising it? Probably not. This is similar, but piles up fire defense, magic defense, poison resist, and MAYBE lightning defense. All in all, it's not bad, but it certainly wouldn't be a very important stat for the average build, assuming point (2) is how it rolls. Again, all thrown out the window if armor scales.
There are a few rare situations I would suggest though. For instance if you want to main a Dragon Greatsword. 50 STR 10 DEX and no scaling. So, no point in getting 51 STR, no point in exceeding 40 END, do you really want a third slot when you already got CW and SC? FAI above 20 is useless, INT is useless. Then it is between VIT and RES. In that circumstance, I would pick RES. Neither will matter very much, but CW takes life on a percentage. . --- Demon's Souls/Dark Souls Stat and Weapon Calcs http://sites.google.com/site/darksoulstats/
Just don't cry when you get to the "sick village" area aka Swampland. Poison dmg in DkS is very very high (over time, but can easily drains all 10 of your est flasks). *There are some items and equipments that raise your resistance. GL finding them :) --- Epic failure is the most powerful remedy against boredom.
Pyro and wanderer get most resistance stats. And just because Res is useless doesn't mean you should choose the class with the lowest resistance...resistance is...confusing.
See if you add the sum of all stats and subtract the soul level, they are unequal. It's obvious that Pyro and Wanderer have the advantage and Sorcerer is the most disadvantaged. Now when you subtract resistance...they are all equal.
So, don't think that by having the lowest Resistance, you are getting the lowest SL for your stats. Quite the contrary. Decide your class without considering resistance, and determine which is best there. Resistance is almost like a free bonus (like FROM knew we would pick the class with lowest resistance so they made it screwy like this).
If you don't want to do the beef of that work, you're in luck. I'll be uploading a refined version of my class selection calculator tonight. I'll include a link so the newer players to this board can see too. You can find the only one through my link in the mean time. . --- Demon's Souls/Dark Souls Stat and Weapon Calcs http://sites.google.com/site/darksoulstats/
Resistance seems to determine the length of your status effect health bars. When these fill up, you are affected by the status effect. They drain off slowly when you're not being hit with the status effect. If resistance stat affects curse resist, I'd say raise it. Otherwise, probably not. Curse is NASTY. --- Skyrim, Dark Souls, Dragons Dogma, Tomb Raider (yes Tomb Raider), and Kingdoms of Amalur, That is all.