KingBiBiK and underestimating "ants" is precisely the reason why higher cultivation opponents never use their full strenght right off the start against MC's ;)
"he's only a <insert cultivation level here>, a single finger of mine with 0.01% of my power is enough to disintegrate him that not even ashes remains" #opponent uses 0.01%# double take "how are you still alive!?" happens etcetera etcetera.
I'm not saying reflect damage isn't cool to be sure, but in term of fightning boss-level entities making sure ones can tank the hit comes first and there is no such thing as too much flat % damage reduction.
But I am biased given a long career as a mmorpg tank, cheers