I just can’t see what Math will lead you to that conclusion.
Taking 30-40% less damage from all sources will reward you with far better EHP. Also make healing far more effective.
Just checked and I went from 42% too 34%
Could be a display error and the old sheet was displaying old resil calcuations. Irregardless having no Resil compared to having it actually work (while I haven’t tested it) will be better.
Actually it’s thee best PvP stat. Also the more you have the better it is especially over 50% reduction.