The combat fixes in 1.18.30 corrected MCPE-82952 in a technical sense, but in the wrong direction. Now Resistance V > Resistance IV, but all of the % damage reductions are one level too low.

Steps to Reproduce

1. Create a world on normal difficulty with cheats enabled and natural regeneration off.
2. Trap a vindicator in a 1 x 2 x 1 box using a trapdoor at head height so that you can walk in to visit him.
3. Give yourself Resistance I (/effect @s resistance 100 0 true)
4. Walk in-and-out of the vindicator's box until it hits you.
5. Health yourself with (/effect @s instant_health 1 0 true)
6. Repeat steps (3) - (5) for Resistance levels up to V.

Results