Simple questions to weigh in on:
(1) Is spell resistance useful at this point in the game's history?
(2) If so, is there a particular value to aim for?
(3) Is there a level at which spell resistance stops being useful entirely? Only useful during heroic levels? Useful up until eHard? eElite even somehow?
(4) If spell resistance is actually useful now, is the spell "Spell Resistance" (and/or Mass Spell Resistance) worth slotting ever?
(5) How can we know how many caster levels and spell penetration bonuses mobs have in any given level range to be able to answer these questions reliably?
Edit: (6) Which spell resistance bonuses stack if any do at all. For example, would a spell resistance enchantment on an item stack with the "Spell Resistance" spell?