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I'm at 60 gear, and it's a matter of a percent or two on a piece.
Elemental Resistance is the same as Armor but against Elemental (magical) damage.
Those damage and Elemental Resistance (and Attack Speed) are not well named. :/
Fire/Ice/Ligthning/Light/Shadow Resistance are reduction of all damage (Skill Damage and Elemental Damage) that are imbued with the corresponding element.
Fire Skill Damage is reduced by Armor and Fire Resistance. Ice Elemental Damage is reduced by Elemental Resistance and Ice Resistance.
Reinforcement of item is infinite so theorically, you could get any stat to 100% on an item.
But it will take a long time and a lot of ressource (increase by 1% - relative - per reinforcement level from +15).
And % resistances (all but Elemental Resistance) are hard caped to 75% (even if you have more on your equipment, you won't benefit from more than 75%).
To be noted that defensive stats should be reworked in the patch after the next one.
For now, the best defensive stat is health (and shield - temporary health).
Armor/Elemental Resistance/Evasion can be good when the build use them to give a buff to another stat (ie more damage then some defense). The issue with them being that the more you progress, the less efficient they are (you get more of the stat on your items but you need more of the stat for the same effect) while all the other defensive stats only become better (you get more of the stat on your item and the stat effect doesn't change).
Resistance against imbued elements are not good because too situational and most often won't do anything.
Damage Reduction effects (All, Area, elite, etc) are the most efficient but rarer (the Ultimatum giving Area Damage Reduction is great).