RigaMortus said:
But as someone quoted above, it says in the DMG that DR applies to "each attack". Are you suggesting that the extra 2d4 damage is considered an "attack"? Or are you siding with the MM?
No, the extra 2d4 isn't an attack, but it isn't the same source of damage as the round before it.
The residual acid isn't an attack, but it's a seperate source of damage.
Let's get away from Melf's here, and look at another common source of ongoing damage: fire. A single casting of Melf's acid arrow can be likened to, say, standing in a fire. It's the same source of damage, but that damage is applied over time in distinct amounts. So, do T'anari strolling around in the depths of hell, eventually start taking heat damage, as it builds up to over 20 over a period of time? Heh, no. But if you nail them with a fireball that does more than 20, it'll hurt some.
Likewise, Melf's, which is limited to 2d4 per round per arrow, just isn't a potent enough acid to ever scratch an acid resist 10, no matter how long it's allowed to residually try to etch away; just like a t'anari will never feel pain from you holding a match under its nose, no matter how long you hold it there.