Its smite vs smite, ar is useless, res is useless, etc. its basically perf. 200%ed would be style pts, but still useless practically.
resist has some use but very limited

i guess it depends on wether ur dueling v/c or v/t
you mainly use 20/11 sc's but since holy freeze does ~ 60 damage you also dont wanna go insanely low on cr (ideally)
since it will tick for 10 life per tick at 0% cr, still adds up a little