Originally Posted by Esoth
I think you might be misreading it. The wowwiki article I'm looking at says "Damage reduction = (effective resistance value / (caster level * 5)) * 0.75"
The "effective resistance value" is 8*(level difference between mob and player), or 24 (the magic resistance) for a boss. So if you're level 70 and the mob is level 73, 24/(70*5)*.75 ~= 5.14% mitigation. This is close to the 6% supposedly found from massive parsing; I'm not sure how much you can contribute to chance.
Also, this is the formula Cheeky uses for Lightning Breath partial resists - not that this proves anything, but perhaps he would know where this formula came from. I'm curious as well.
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I'll have to do tally up some figures from my own WWS parses, but I'm seeing lower than 5.14% resistance, on average