Lifetaps were weird, I don't think anyone knows the exact mechanic of how it worked prior to the spell revamp.
My first character on EQ was a necromancer, and in summer 99 a group of us around 16-20 took down sand giants chaining taps while pets swarmed. So they didn't even obey level limit.
Additionally while fighting I'd definitely get partial resists... extremely rarely. Killing the EXG clockwork in sola (which is basically magic immune) I could land taps but also got full/partial resists often (I don't really recall the ratio).
They, or else many uber mob resists were changed at some point vs certain (raid) mobs, I believe due to concerns about necros being about to bind/tap rush naggy/vox.
Of course that was pre-kunark.
Regardless, they definitely weren't 100% unresistible.
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