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What's exactly "Magic Damage" in terms of Magic Damage Resistance. Or "Elemental/Non-elemental" resistance?

Physical = both Melee and Ranged, am I correct? How does that count if you have 95% Melee and 95% Physical Resist?

And does anyone know the armor formula?

Simple.
Magic Resists is ALL magic resists. An example of non-elemental magic is grasping vine.
Physical damage is both melee and ranged.
That "Hero's Amulet" you get from the start (and from Taar after her first quest) is Magic Damage reduced by 4% (i.e. 4% Magic Resists) And is a damn good starting amulet lol.