Interesting - I can see that (with FG) as Cold damage is rare and I do ponder about common vs rare resistances (e.g. resistance to nonmagic weapons at low CR vs high CR etc.). I am not sure why you're so keen to shoehorn it into CR 7 though, and i am also wary of overly homogenizing monsters. I do like it at CR 8 with the to hit and damage a bit "meaty".....
Yes, being resistant to, say, Sonic Damage isn't much use to a monster if none of the PCs have sound-based attacks.
It's not so much that I'm keen on shoehorning it into CR 7 but that was the Challenge I thought we were aiming at, a step nastier than a Vrock.
Plus, the original monster wasn't impressive as far as its damage output goes. It did either two 1d10 tusks plus a trunk attack or a 4d10 trample. If you average over 3 rounds and assume it starts with a trample that averages 14⅔ Damage Per Round (DPR).
A 1E Vrock, by comparison, has two 1d4 claws plus two 1d8 talons plus one 1d6 beak so actually did more damage - 17½ DPR.
A 1E Mammoth was a real mincing machine though: two 3d6 tusks, a 2d8 trunk and two 2d6 stomps for a 44 DPR.
That's suggested to me the Gorgutch's individual attacks should be closer to the 5E Vrock 2d6+4 in damage than the 4d10+7 of a 5E Mammoth's Stomp. Especially as it has
Multiattack, which it can use with its
Trampling Charge remember.
If it's CR 8 doesn't everything sort of fit?
Maybe, if you can convince me the higher damage output is necessary.
Even with that, I eyeball it as being in CR 9 territory as it does an average of 60 DPR (a 75 trample or two 52½ Multiattacks) plus has three energy damage resistances and a Breath Weapon.
I'm having a bit of trouble "costing" the Breath Weapon but it's quite effective. The original monster's breath was an area of effect attack going by the text: "All caught in the cloud must ‘save against constitution’ or lose all conscious muscular control from the neck downwards" says it can hit multiple opponents with one cloud. The author just forgot to specify the size and shape it covered!
Indeed, I'm starting to suspect even the lower damage version I'm proposing is CR 8 once the AoE paralysis breath is incorporated. Paralysis is a very effecting special attack - and one players really hate!
A
Ghoul, for example, is only about CR 1/2 if you remove the paralysis effect of the Bite (at least according to the CR Calculator).