I mean, this shouldn't be too hard to prove.

1. Get a save towards the end of the game.
2. Respec between various two-handed / ranger / mage builds, preferably naked except for the weapon
3. Record damage ranges for all abilities
4. Look up boss stats for key fights in the editor and compensate for resistance values
5. Look up physical / magical armor ratio for bosses as well

Does everything line up?