I'll offer all I can (not much). In PvP years ago, every level difference added or subtracted 5 from the resist roll. So a level 20 suffered a -25 MR penalty to a level 25, and the level 25 gained a +25 advantage over the level 20. There were also some floors and ceilings to this rule, I think everything had a minimum of a 5% chance to resist, and a maximum of a 95% chance to land, regardless of level differences or resist stats.
These rules were different than against NPC's (as far as I know), but they made a lot more sense in my mind, and I always thought they were a lot more balanced for battles; it would be interesting to have a server with that ruleset on.
I could probably dig around on some other websites to find out exactly how that worked back in the day (maybe it is the same way now, I don't know; maybe this code even was for PvE also, not sure).
As far as how those numbers played into the chance or resist, or the percent of damage resist (in the case of DD's, DoT's, etc), I really don't know.
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