[Tuidjy]

Yes, they are listed as 100%. But none of the mass elemental resistance spells
are 100%, as far as I know. Which is why partial resistance (LA Atlantis,
Fomoria, Air bless) can be very, very useful.

Or partial resistance from an item, on a SC, combined with a mass resistance spell.
There is a E/N spell that gives 50% to everything. It's a pleasure to use with
properly equipped commanders. The enemy ends up frozen, poisoned, and blasted
with lightning... I repeatedly did it in DangerPudding.