Infiniti2000 said:
SR creates a simply, separate mechanic for modeling a different kind of resistance. Using just saving throws, you cannot model SR. Evasion or better saves doesn't do it. It's similar, but not that same, and trying to hack it into being the same will just make the saving throw mechanic much more complex with lots of special rules. Consider a couple of examples.
Explain to me in a reasonable amount of detail how is it a "different kind" from a general (non-related) point of view.
Intuitively, at a description/explanation level if you wish, there is no difference between ST and SR, they are both just a chance of avoiding magic!
First, I don't see a fundamental need to "model SR" with ST. We could introduce a third kind of resistance to magic with its own ruleset, so that it cannot be modeled with the current rules of ST and SR: would that become necessary just because of that? I don't think so...
Infiniti2000 said:
1. Slay living and fireball. These cannot both be modeled with evasion because evasion only works on reflex saves. Yet, someone with SR can ignore slay living entirely while somewhat without SR cannot. More importantly, evasion doesn't work in all cases, but SR does.
Don't think about what you actually have in the current rules. In another ruleset without SR in the first place, there could be an Evasion equivalent for other saves, or Slay Living could have a ST (and by the way, I always thought it ought to!).
Infiniti2000 said:
2. Cure spells. Trying to cure your buddy who has SR is a big deal and without SR, it almost becomes intractable.
...and why is that a good thing?

First, it's a consequence of SR and not a reason for the need of SR in the game, and second if lots of gamers actually "forget about it" maybe it's because it is a not-so-nice consequence.
Infiniti2000 said:
3. Impassable barrier spells. A blade barrier blocks a hallway. A creature without SR will take damage trying to get through. A creature with evasion may take damage or may not. A creature with SR may take damage or may not, and still has a chance to take only half damage. A creature with SR and evasion has two chances to ignore the damage (but without SR, his evasion or perhaps even improved evasion has issues depending on how you otherwise emulate SR). There are other barrier spells like wall of fire where no save is allowed so how do you work out the SR? Wall of sand might be another (from Sandstorm).
Mah, it doesn't convince me at all. It might be nice to the game to have spells that have 3 possible outcomes such as (a) full effect, (b) partial effect, (c) no effect. Then why can't you simply make it part of the ST result? Could be in the BB spell description: fail by 5 or less and get partial damage, fail by more and take full damage: here's the same result with one roll less.
And the "two chances instead of one" idea... does it really hold? What matters is the % total chance, it doesn't matter if you have to roll 1 die or 10 dice to know the result.