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Does Immunity to a type of damage or Resistance to a type of damage count as Damage Reduction?

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No

Damage Reduction is a specific thing with its own specific rules. It never (unless you are playing with the change in Complete Psionic as opposed to the PHB) applies to damage from spells (even non-energy damage) nor energy damage (even from non-spells), for example, whereas Immunity and Resistance apply even to magical threats. So, while e.g. Energy Resistance does reduce incoming damage of a particular type or from a particular source, it is not Damage Reduction.

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  • \$\begingroup\$ Physical-damage spells exist, and at least per Rules Compendium, are affected by DR. \$\endgroup\$
    – KRyan
    Commented Feb 5, 2020 at 4:24
  • \$\begingroup\$ @KRyan Huh. That contradicts the SRD and the PHB glossary but I suppose it's worth noting \$\endgroup\$ Commented Feb 5, 2020 at 5:38
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    \$\begingroup\$ @KRyan Where's the RC say that? I got Damage reduction doesn’t reduce the damage from energy attacks, spells, spell-like abilities, and supernatural abilities on page 41. Is there another mention elsewhere? \$\endgroup\$ Commented Feb 5, 2020 at 6:07
  • \$\begingroup\$ @HeyICanChan Huh, I’m about 80% sure—I would have said higher yesterday but nonetheless—that something says it somewhere. And even if it doesn’t, a good answer to this question shouldn’t blithely accept this oversight without comment—it’s not good or useful for the game. \$\endgroup\$
    – KRyan
    Commented Feb 5, 2020 at 13:58
  • \$\begingroup\$ @KRyan Is it possible you've conflated the 3.5 and Pathfinder DR rules? Pathfinder handles DR in what it sounds like the way you're thinking. \$\endgroup\$ Commented Feb 5, 2020 at 14:00

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