i have wondered this myself the magic numbers at 75 were 120min 130goodand currently outside of abyssea 150 if you really want to shoot for something. this really wont play into effect until and if the next update takes us outside of abyssea.(i think it will) another thing you need to remember is there are alot more choices of Macc gear than at 75. Knowing that you need to look Macc vs INT and its similar to the 1<mab<2 for MAB but a lil different. i think i remember it being
if P-int>M-int then 1int=0.5macc
if M-int>P-int then 1int=1Macc
the reason that magic numbers were such a goal back in the day was for sky,dyna,limbus NM's being based of these numbers. so until we have new such mobs there isnt really a use for magic numbers cause if you gear half way decent you will be fine.
The "magic numbers" you are referring to at level 75 aren't applicable anymore because of level correction, but even then there were exceptions (I believe Kirin has 141 Int for example, so magic acc from int capped much higher on him than it did on a majority of other targets). The simple truth is that resists on lvl 75 content will be floored to a lvl 90 blm with capped magic skill and appropriate gear. As long as you don't nuke kirin with earth or throw blizzard spells at nidhogg you should be fine. It's not so much a magic number anymore as it is the two fold effect of level correction being taken away combined with 15 more levels worth of magic skill (and of course an odd dozen or so points of base int as well).
Also by now we're all familiar with the abyssean experience so that doesn't need much explanation. I get anywhere from + 100-150 INT just by activating cruor buffs (with 3 abyssites of furtherence) and donning MM atma. The majority of situations where you can't nuke a mob well isn't due to resists but rather running into a high amount of MDB/MDT. Dvallin/Durinn and Mictlantecuhtli are good examples of this. In the event you're fighting a magic resistant mob several atmas increase magic acc; ultimate being a favorite just for the MaB anyway so it's a pretty simple workaround.
off topic a lil but my guess for 99lvl cap numbers would be 160min 175good
We don't know how S-E plans to implement the next phase of the level cap and for all we know they could let us carry our atmas with us. Speculating about magic numbers at level 99 end game is silly because the events and mobs don't even exist yet, and in the next 9 levels relevant new abilities or traits may be added or heck even tier 3 merits. Since we just don't know what's going to happen speculating new "magic numbers" is unproductive. Edited, Mar 21st 2011 8:57pm by Melphina
There are 10 kinds of people in the world. Those who understand binary, and those who don't.