I noticed in grimtools, ghosts spawned by reaper of the lost still apply -30% rr in SR, I thought this was being outlawed, so not sure it is intentional?
should still apply/some trash mobs still have, including ugden wraiths
but half the amount i think? 
Does reaper look like the type to follow the laws of man?!?
(it was mostly just limited to certain big creatures/attacks and not available at the grocery store for every mob to buy on sale and use against the player)
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I think it has impact since it is a very frequently encountered powerful enemy, so let’s say if any of my resistances end up being overcapped, from now on I prefer that to be vitality.
your res should still generally be overcapped now/post 1.2 like you should before, difference might just be in amount (25-35’ish), depending on content/think Nofika said higher is better if doing cruci or multi tanking certain stuff in SR
Flat RR was removed, and some stackable res shred was removed too but not all. So benji, mossi traps/freeze still has res shred, Zaria has res shred and… i always forget the other boss.
Korvan armours with their zappy debuff etc, so ele, vit, aether, chaos, poison still need that bump
Bleed largely only seem to need overcaps against Ravager, (still has -25 all), i don’t recall if pierce overcap is technically necessary now Calla doesn’t shred? but either way can just lump it in with the general
well for celestials its different, since they don’t get randomly dumped in your SR runs, these are bosses you specifically prepare for.
also moosilauke has much milder -16%, I feel most of my builds have gotten better in SR after removing overcaps but they may have had elemental overcaps unintentionally
They were not entirely removed, some select enemies kept it.