I'm still using 3e with the newer WOTC sourcebooks. I have this question: what to do with the DR-values from 3.5? i know there are guidelines for converting to 3.5, but i don't have them (or my books) with me atm.
of course, you are doing that in reverse. honestly, i wouldn't change anything except the "DR X/magic" types. you may want to come up with a formula, such as 1-4 HD = +1 weapons, 5-8 HD = +2 weapons, 9-12 HD = +3 weapons, etc.
which, i might add, i would have preferred to see in 3.5 rather than just "magic"... i mean, a +1 sword defeats a great wyrm dragon's damage reduction! sheesh.
hm actually sounds like a good idea of combining the two...so the reduced values wouldnÄt be as high as in some cases in 3e and it wouldn't be too much of a problem with wounding creatures if they have higher DR.... so they would still absorb damage, but you wouldn't need a maxed out fighter to overcome the +5 DR if it isn't 50/+5 anymore
just "magic" is a heck of a lot less complex, but leaves much to be desired as far as usabilty. i mean, how many characters by say 5th level don't have at least one +1 weapon? BUT, how long is it before you get a +3 or +4 weapon by comparison...