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https://pathofexile.gamepedia.com/Receiving_damage
Making the second option the right one.
Then very important thing to understand with physical damage. If your 90% reduction are taking into account armour, that number doesn't mean anything. The damage reduction calculated from armour depends on the hit you take, since armour is not linear, the more damage you take from a hit the more armour you need to counter it, like if you can mitigate all of 100 damage with 500 armour, 1000 won't mitigate 200 damage, you might need 3000 for that (numbers are made up, but the ratio is not).
So that 90% might become 30 or even 20% if you take a critical strike.
Then there is the case of traps, physical traps deal hp based bleeding damage. So armour doesn't do anything since it doesn't work on dot damage from bleeding. When you run into traps you could be naked it would be the same, except that abyssus debuff still applies, so yeah, if you run into them, you die.
not really. damage taken comes after everything else, its the last part of the chain. so if he would get a 10 dmg hit because of 90% reduction, he would suffer 14 dmg with abyssus.
abyssus would completely broken when it would remove all your phys dmg reduction with a 40-50% roll.