Warhammer 3 units with the most magic (spell) resistance
195 units players can field, one row per unit (its best version), patch 9.0. Spell (magic) resistance the unit always has: its own value on the unit card plus what its always-on passive abilities add.
An always-on passive: passive = true, lasting the whole battle (active_time and phase duration −1, unlimited uses), acting on the unit itself, not switched on by a campaign skill or item, and with no condition that turns it off (special_ability_to_auto_deactivate_flags, …_invalid_usage_flags are empty) and not one that starts weaker and builds up in battle (special_ability_intensity_settings.default_amount below 1). Abilities that only work while wavering, in melee or below half leadership, or that grow as enemies die (the Black Coach's Black Nimbus: 0% up to +40%) are left out. In battle, resistances also stack with skills, items and auras, capped by the game.
Source: the game's data tables at patch 9.0 (WH3-Dump). Base values at Ultra unit size, rank 0, no skills, items or buffs.