Yeah I'm so glad they got rid of that stupid concept they used in D2 of 75% resistance to say fire being EXACTLY 75% resistance to fire. It is so much more fun to have to go to web sites and do research to figure out if 350% resistance to fire or 415% or 500% will be equivalent to 75% fire resistance. The Devs i guess forgot what 100% used to mean.
But this is D3 and NOT D2 why should we expect them not to reinvent the wheel
Well, the attribute is +xx Resistance to All Elements, not +xx%. So in that way it makes sence that certain amount of resistance equals certain percent.