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So I wanted to give the helmet a try as both getting a powerful implicit with basically a 'free'+60 Chaos Resist on a character you would otherwise ignore Chaos Resist seemed pretty good to me...however...
The wording on each like of text specifically uses the word 'REDUCED'. I always thought that multipliers in PoE used the words 'More/Less'.
So for example, I'll take one line and explain what I am seeing on my character sheet, and I'm not sure if this is intended or not.
"40% increased maximum life and reduced fire resistance"
That would be the line. I could be wrong, but I assumed that means I get 40% more hp, at the cost of 40% fire resist. So if I had 80% fire resist, I would instead now have 40%. However, this is NOT the case.
The reduced fire resistance portion is applying as a MULTIPLIER. So if I gain +10% fire resistance anywhere, I actually only gain 6%, and that is for every single piece of gear you wear.
So basically you need 135% added to a resist to cap it under normal circumstances. You would *think* with this helmet you would then need 175%. However, you actually need about 290% resist to cap out instead. Oooof!
Thanks for your report, this is intended.
Flat Resistance values are worded as "+10% to Fire Resistance".
As neohongkong mentioned, Increases/Reductions to Resistances already exist on Eye of Malice and you can also find them on the unique Blight Helmets.
More/Less to Resistances can also be found on Tempered by War Keystone.