In 3.5E, DR's been modified and, by all accounts, "fixed", so that you really do need special weapons to bypass the damage reduction of nasty creatures. Fortunately, there's still a way to bypass DR.
However, it doesn't look like SR's changed at all from 3.0 to 3.5. I still maintain that SR is a poorly thought-out concept, and consideration should have been given to revising it in 3.5. Why is it a poorly thought-out concept? Because it is a simple "roll to succeed" concept (like most in D&D) but there is no way for characters to affect the roll - with the obvious exception of two feats (Spell Penetration, Greater Spell Penetration).
Six reasons why the SR mechanic is deficient as compared to DR:
1. DR is damage reduction, and in 3.5E tends to max out at 15. You can still hurt things with DR (particularly now that Power Attack has been "enhanced" for two-handed weapons).
2. There's always a way of getting around DR - get the right weapon.
3. Creatures get saving throws against spells. There's no saving throws against physical attacks.
4. Spells are a finite resource; a spell-caster will be "gun-shy" about using them against monsters with SR. On the other hand, a character can make any number of physical attacks, and won't leave off attacking a monster with DR because they might just hurt it with a high damage roll.
5. A spellcaster can only cast one spell per round (no more hasted spellcasting), which means every round a spellcaster has only one chance of affecting a creature with SR. By the time a party is fighting creatures with DR, it will tend to include a character with multiple attacks who will use all attacks on the creature in an effort to overcome the DR.
6. The feats which assist in overcoming SR are limited in use - i.e. they only assist in overcoming SR. Spell casters have limited numbers of feats, and won't take ones which are useful only in a few circumstances. The feats which assist in overcoming DR are useful against creatures without DR. Fighters get lots of feats and are quite happy to invest in feats which have limited use anyway.
So why hasn't SR been "fixed" in 3.5E?
Cheers, Al'Kelhar
However, it doesn't look like SR's changed at all from 3.0 to 3.5. I still maintain that SR is a poorly thought-out concept, and consideration should have been given to revising it in 3.5. Why is it a poorly thought-out concept? Because it is a simple "roll to succeed" concept (like most in D&D) but there is no way for characters to affect the roll - with the obvious exception of two feats (Spell Penetration, Greater Spell Penetration).
Six reasons why the SR mechanic is deficient as compared to DR:
1. DR is damage reduction, and in 3.5E tends to max out at 15. You can still hurt things with DR (particularly now that Power Attack has been "enhanced" for two-handed weapons).
2. There's always a way of getting around DR - get the right weapon.
3. Creatures get saving throws against spells. There's no saving throws against physical attacks.
4. Spells are a finite resource; a spell-caster will be "gun-shy" about using them against monsters with SR. On the other hand, a character can make any number of physical attacks, and won't leave off attacking a monster with DR because they might just hurt it with a high damage roll.
5. A spellcaster can only cast one spell per round (no more hasted spellcasting), which means every round a spellcaster has only one chance of affecting a creature with SR. By the time a party is fighting creatures with DR, it will tend to include a character with multiple attacks who will use all attacks on the creature in an effort to overcome the DR.
6. The feats which assist in overcoming SR are limited in use - i.e. they only assist in overcoming SR. Spell casters have limited numbers of feats, and won't take ones which are useful only in a few circumstances. The feats which assist in overcoming DR are useful against creatures without DR. Fighters get lots of feats and are quite happy to invest in feats which have limited use anyway.
So why hasn't SR been "fixed" in 3.5E?
Cheers, Al'Kelhar