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Yes it's the 24 unmitigateable (and untested) resistances that makes this trinket better than anything for a frost mage even if you have hit capped.
Also in the sheet I made for myself I already sort of took into account the average time you spend fighting non-boss mobs on boss fights (based on estimated HPs of bosses VS their adds on fights in SSC/the eye/mag's lair that have enough info available). If I took into account pure boss DPS with no adds on boss 1 hit rating would be quite better than 1.33. More in the area of 1.6-1.7 spell damage per hit rating.
Spells also don't work like melee afaik, it first rolls a miss, then if it hits it rolls a crit. Still the effect on MoE when you add hit chance is very very small compared to the other effects of +hit. MoE giving 10% mana back with 1% more chance to miss is roughly 9.99% mana back.
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