You do know that using "100% of resources" includes hit points, don't you? Healing too.
That can be abbreviated as "TPK". It's simpler.
The reason 4 PCs can win against 4 creatures of equal CR/ability is usually because 4 players can come up with more ideas and strategies than 1 DM, and they can make better use of character abilities and resources because they know their characters better than the DM knows his or her monsters.
I can't even count how many different games and systems I've played in where I/we run into a "mirror of opposition", or the characters' clones, or some similar ploy.
You know what happens? Player character beats his mirror image 9 out of 10 times.
One of the reasons recurring villains get so hard to handle is that they are the DM's creation and he/she gets to know them very well. That PC edge gets thinner and thinner.
So the CR of a monster isn't just stats and powers, or muscle and magic. A lot depends on how well the DM plays them. That's one of the reasons why CR rankings in the books always seem off. No two DM's will play them the same, or with equal ability.
So use them as a guideline, and don't be afraid to tinker a bit to make their actual CR *IN YOUR GAME* match what the book says they should be. Or, don't be afraid to change the CR listed, for purposes of your plans as well as EXP, to match the challenge they actually pose in your hands, as a DM.