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Keep in mind that the staff symbol (Magic) on the bottom refers only to Commando magic (Ruin).
No, it refers to all magic, and the resistance factors of physical/magic stack with that of the six elements. If an enemy has Fire and Magic at "Halved" and you hit them with a RAV's Fire or a COM's Ruin (with Enfire buff), they take 1/4 the normal damage, and if they're weak to Fire and Magic and you hit them with a Fire spell, they take 4x damage instead. That's pretty much the main method of dealing heavy damage in this game.
"Come on, the worst that could happen is we all die." --Jade Curtiss~ Tales of the Abyss