User blog comment:ClariS/Escalating Return: Damage Reduction/@comment-4929329-20120816063754/@comment-4929329-20120817063933

Since the resists will just become less efficient in comparasin to % and keep getting more expensive, by stacking armor/magic resist which you were already getting, the 'dimished returns'. Additionally, any self respecting carry will buy an item like Last Whisper to make this even more true. I was thinking about % reductions when I said that.

150 armor + 100 magic resist + 3.8k hp Garen-

150 + 30 = 180 armor + 120 magic resist = 10640 effective Physical dmg HP, and 4560 effective Magic dmg HP.

250 armor + 200 magic resist + 2.5k hp Garen-

250 + 50 = 300 armor + 240 magic resist = 7500 Physical, 6000 Magic.

As you can see here, with minimal resist investments and just a Warmog's Armor, Garen is still basically just as tanky... if you count Last Whisper then it looks like this:

180 - 46% = 7493.6 Physical, 6262.4 Magic

300 - 46% = TO BE CONTINUED