All of your discussions are helpful. Great contributions.
So, if we think about magic resistance by tiers, we have:
Student tier (L1-L4): magic resistance might be possible depending on DM ruling (familiar). A limited form of magic resistance is available with opportunity costs (Gnome race).
Professional tier (L5-L10): magic resistance is possible depending on DM discretion (magic item treasure).
Master tier (L11-L16): magic resistance is available as a class feature with opportunity costs (Abjuror at L14).
Legend tier (L17-L20): ... presumably magic resistance is nonproblematic at the highest tier.
Clearly, the designers are afraid of player characters having magic resistance, because of how it can disrupt the assumptions about how the gaming systems. The tendency seems to be to limit its effectiveness or leave it in the DMs hands. Guaranteed access is deferred to the higher tiers, which many campaigns will never reach.
I dont have a sense yet of how to quantify the effectiveness of magic resistance. A thought that occurs to me is, ruining a spell during a low tier and ruining a spell at a high tier, is moreorless the same problem. So if it is imbalanced at low tier, it is also imbalanced at high tier. Maybe, the philosophy − of low tier being deadlier, and high tier, after investing emotionally in a character, being more secure − makes magic resistance at high tier more palatable? Or maybe, its occurrence at high tier is more a deference - worry about the problem later?
In any case, making a cautious form of magic resistance seems as if workable at the master tier (Level 11 and up). It seems as if noncontroversial at the legend tier (L17 and up).