Dingleberry said:
An elf's resistance to sleep is, per PHB p. 16, an "immunuty" - just as an undead's resistance to polymorph.
That is not a true analogy. Undead are not immune to polymorph, undead are unaffected by it and by other effects requiring a fort save,(with the caveat about affecting objects).
It is one thing to lower the magical "shields" per say and allow an effect to happen, ala a spell resistant monster allowing a healing spell to effect it. Without a fort save the undead are simply not impacted by those effects not as an end ability but as a consquence of their phisology. An undead creature could not choose to suceptible to a magic spell with a fort effect than it could chose to become suceptible to a posion.
Spell resistance is a controllable binary abillity,(on or off), other salient racial features are more intrinsic.
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