Here is how resistance actually worked, this video is showing the best ultimate from retail dbo (any server), full +15 with any accessories you need, against a very good karma who stacked focus.
Now here is the famous DiViNe battling bunch of fighters with +34 dex and not +28 like here in DBOG.
At start he uses ~190 focus with +260 success rate bonus because of anticrit, then switches to 250 focus + 260 success rate :
Now, keep in mind that ultimate majins resisted much more often than fighters in retail, but if you compare it to DBOG, fighters resist much more.
And also here, even i used to stack up all the % resistance accessories and resist karmas. even my friend aydee on his karma always lose to fighters even tho he has 250 focus +200 success rate.
Now let's talk about me LUL, my 260 focus + 400 success rate, which is MORE than DiViNe ever had.
Here is a few display of how it works in DBOG vs fighters who only have +28 dex and not +34 :
Now here is me vs Karma Majins :
I used to own karmas which didn't stack focus up to 300 thanks to % accessories :). Fighters basically have twice as much resist as i do.
See any difference ? maybe the high amount of resistance occurence in DBOG compared to retail although DEX was higher ?
So yes, something IS wrong with resistance.