I stumbled upon something else when checking avoidance dr caps, and I took a detour of figuring out the resistance formula for all levels up to level 88.
Thanks to Shamgarr's great post on the "
Resistance Mechanics in WotLK", we have two good formulas that accurately describe:
1. The average damage reduction(

), given the resistance value(

) and a level dependent constant(

):
2. The probability of each partial resist(
)
), given the average damage reduction:
But there was one last piece of the puzzle that was left unsolved, the formula for the level dependent resistance constant which I shell show in this post.
First, I have verified that the average damage reduction formula in Cataclysm (4.0.3.13117) hasn't changed and that the level 80 constant is indeed 400.
Up until now, the level 83 constant(for wotlk bosses) has not been accurately identified, it was narrowed down to somewhere between 506 and 514 and assumed to be 510.
My findings show that the constant for level 83 is exactly 506.5.
In 4.0.1, Blizzard added a new API that takes a level and a resistance value and returns the average damage reduction percentage.
The resistance constant is actually the given resistance value, where you get a average damage reduction of 50%.
So I quickly whipped up some addon code that gives me the 50% resistance value from level 1 to 100, and it gave me this:
50,50,50,50,50,50,50,50,50,50,50,50,50,50,50,50,50,50,50,50,52.5,55,57.5,60,62.5,65,67.5,70,72.5,75,77.5,80,82.5,85,87.5,90,92.5,95,97.5,100,102.5,105,107.5,110,112.5,115,117.5,120,122.5,125,127.5,130,132.5,135,137.5,140,142.5,145,147.5,150,143.5,139,136.5,136,137.5,141,146.5,154,163.5,175,188.5,204,221.5,241,262.5,286,311.5,339,368.5,400,433.5,469,506.5,546,587.5,631,676.5,724,773.5,825,878.5,934,991.5,1051,1112.5,1176,1241.5,1309,1378.5,1450
From these numbers we can derive the resistance constant formula to be:
Level 1 to 20:

Level 21 to 60:
 \times 2.5)
Level 61 to 100:
Using this formula, we can calculate the resistance constant at level 83 to be 150+(83-60)*(83-67.5)=506.5
And a quick reference table:
Resistance Values (Rounded to the first decimal) |
| Average Damage Reduction \ Levels | 60 | 70 | 80 | 81 | 82 | 83 | 84 | 85 | 86 | 87 | 88 |
| 5% | 7.9 | 9.2 | 21.1 | 22.8 | 24.7 | 26.7 | 28.7 | 30.9 | 33.2 | 35.6 | 38.1 |
| 10% | 16.7 | 19.4 | 44.4 | 48.2 | 52.1 | 56.3 | 60.7 | 65.3 | 70.1 | 75.2 | 80.4 |
| 15% | 26.5 | 30.9 | 70.6 | 76.5 | 82.8 | 89.4 | 96.4 | 103.7 | 111.4 | 119.4 | 127.8 |
| 20% | 37.5 | 43.8 | 100.0 | 108.4 | 117.3 | 126.6 | 136.5 | 146.9 | 157.8 | 169.1 | 181.0 |
| 25% | 50.0 | 58.3 | 133.3 | 144.5 | 156.3 | 168.8 | 182.0 | 195.8 | 210.3 | 225.5 | 241.3 |
| 30% | 64.3 | 75.0 | 171.4 | 185.8 | 201.0 | 217.1 | 234.0 | 251.8 | 270.4 | 289.9 | 310.3 |
| 35% | 80.8 | 94.2 | 215.4 | 233.4 | 252.5 | 272.7 | 294.0 | 316.3 | 339.8 | 364.3 | 389.8 |
| 40% | 100.0 | 116.7 | 266.7 | 289.0 | 312.7 | 337.7 | 364.0 | 391.7 | 420.7 | 451.0 | 482.7 |
| 45% | 122.7 | 143.2 | 327.3 | 354.7 | 383.7 | 414.4 | 446.7 | 480.7 | 516.3 | 553.5 | 592.4 |
| 50%(Resistance Constant) | 150.0 | 175.0 | 400.0 | 433.5 | 469.0 | 506.5 | 546.0 | 587.5 | 631.0 | 676.5 | 724.0 |
| 55% | 183.3 | 213.9 | 488.9 | 529.8 | 573.2 | 619.1 | 667.3 | 718.1 | 771.2 | 826.8 | 884.9 |
| 60% | 225.0 | 262.5 | 600.0 | 650.3 | 703.5 | 759.8 | 819.0 | 881.3 | 946.5 | 1014.8 | 1086.0 |
| 65% | 278.6 | 325.0 | 742.9 | 805.1 | 871.0 | 940.6 | 1014.0 | 1091.1 | 1171.9 | 1256.4 | 1344.6 |
| 70% | 350.0 | 408.3 | 933.3 | 1011.5 | 1094.3 | 1181.8 | 1274.0 | 1370.8 | 1472.3 | 1578.5 | 1689.3 |
| 75% | 450.0 | 525.0 | 1200.0 | 1300.5 | 1407.0 | 1519.5 | 1638.0 | 1762.5 | 1893.0 | 2029.5 | 2172.0 |
Also using this API, we can varify that the damage reduction is capped at 75% like armor reduction.