Lifetaps used to have their own resist rules, Mobs were basically flagged immune or not with some other calculation going out on the side. In fact, lifetap was one of the few spells that would work on the Clockwork EXG, although he would occasionally have a full resist (which almost never happened otherwise).
Back in May 99' I got together a group of level 16-20 necromancers and we took out Sand Giants by chaining lifetaps and swarming pets, because they ignored hard coded spell casting limits. It was amazingly fun.
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