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How about.. well read mage threads? Or even official forum threads? Spell penetration cant overcome level based resists, and there is no single boss in tbc that have resistance above level based. Linking description of spell penetration in game is same crap as linking class description from wow official site.
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Exactly.
Well I was told the trash after curator is resistant to arcane, but seriously if that's what you're trying to gear up for you need other kinds of help... I'd seriously rather gear for all the other mobs and bosses in the game rather than gearing for dealing more arcane damage (which most don't use anyway) on those mobs.
Curator himself is arcane immune afaik.
Al'ar is fire immune.
Hydross is frost immune 1/2 the time and nature immune the other 1/2.
All the mobs in MC that aren't fire immune have somehwere around 100 FR, with golemmag having more.
Razoregore and broodlord have high fire resistance.
Ebonroc was reported to have some shadow resistance but I'm not 100% sure on that.
Last boss in ramparts (norm and heroic) either has resistance to all schools or a plain damage reduction. Chromatic drakonids in BWL also seem to take reduced damage, but I'm not sure if it's resistance based or a plain magic damage reduction buff.
That sums up of all the mobs in the game I know that have any resistances. And seriuosly if those mobs is what matters for you, I don't know what to tell you. Also if there's some odd trash mob or outdoor mob out there with some resistance to something I still don't give a damn - as long as the bosses don't have any resistnaces, which is what had been reported so far and fits with what I see in game (even though I didn't go through thorough testing), spell penetration remains useless aside from facing high level arena teams that gear up for resisting your school of magic.
As for testing, it's pretty easy:
24 resistance is roughly 5% damage reduction on average. If you lost ~5% of your DPS on a boss to PARTIAL resists (a full resist is not possible with 24 resistance, so all full resists were "misses"), spell penetration definitely won't make it better (assuming your testing had enough samples).
If you're using binary spells you have to add up your miss rate as the resists will show up the same as misses on the combat log, so say if you have 3% miss, losing 8% of your DPS to "resist"s means spell penetration would not have done anything. Then again I've also had people tell me that binary spells don't get partial resists from the inherent boss resistance, but I've never really seen any reliable info about it.