Is it really that simple? Are you sure the Damage Resistance is nothing else then an HP buff?
I thought of it like that:
Talionis Reinforced: 26500 HP
Talionis S&S + Engineerin101 = base HP 22500 + 16,5% Damage Resitance.
Now,just an example, both ships get hit by a Nuke which deals 27000 (just assuming).
- Talionis Reinforced is destroyed (-500 HP)
- Talionis S&S + 101 is destroyed, too, but only pretty close (-45 HP)
Reason: 27000 - 16.5% = 22545 (the effective Nuke damage)
Edit: I see, the best would be the S&S 10%-Damage Reduction (Nuke would hit with 24300) + the HP gain of Reinforced, which would make the Nuke survivable, leaving you with 2200 HP.
Still unclear if Damage Resistance works that way.