Both items provide base spirit resist and contain a passive that applies additional resistence.
With Spirit Resilience the base is 30% and the passive 30% resulting in a total of 60% resistence.
With Frenzy the base is 10% and the passive 30%, which should result in a total of 40% resistence but the actual value is 37%.
Checking both the resistence displayed on the left side and the actual incoming damage values with grey talon having extra charge and mystic regeneration so he deals 100 damage and the results confirm it:
10% resist from Frenzy Full health = 90 damage
37% resist from Frenzy below 50% health = 63 damage
30% resist from Spirit Resilience = 70 damage
60% resist from Spirit Resilience below 30% health = 40 damage
37% resist from Frenzy + Spirit Resilience Full health = 63 damage
With Spirit Resilience the base is 30% and the passive 30% resulting in a total of 60% resistence.
With Frenzy the base is 10% and the passive 30%, which should result in a total of 40% resistence but the actual value is 37%.
Checking both the resistence displayed on the left side and the actual incoming damage values with grey talon having extra charge and mystic regeneration so he deals 100 damage and the results confirm it:
10% resist from Frenzy Full health = 90 damage
37% resist from Frenzy below 50% health = 63 damage
30% resist from Spirit Resilience = 70 damage
60% resist from Spirit Resilience below 30% health = 40 damage
37% resist from Frenzy + Spirit Resilience Full health = 63 damage