User blog comment:Willb32764/Health vs Armor/Magic Resist/@comment-24905320-20140829105446/@comment-24036535-20140829152028

No, no. Fairly sure there is nothing to do with gold here, its about which will give you more effective health (The amount of health you have against a certain damage, increases based on armor/mr)

It tells you at what point gaining resistances would make your tankier than health, and vice versa. Its only about improving survivability.