From Coreabilities.xml the following is written:
-<AbilityBonus InternalName="ImmuneToMagicAbility">
-<AbilityBonusOption InternalName="ImmuneToMagic">
<DisplayName>Immune to Magic</DisplayName>
<Description>Unit never fails a spell resistance check</Description>
<Icon>Ability_ImmuneToMagic_Icon.png</Icon>
-<GameModifier>
<ModType>Unit</ModType>
<Attribute>AdjustUnitStat</Attribute>
<StrVal>UnitStat_MagicResist</StrVal>
<Value>100</Value>
<Provides>Unit never fails a spell resistance check</Provides>
</GameModifier>
<CombatRating>50</CombatRating>
<HideWhenUpgraded>0</HideWhenUpgraded>
<IsCombatAbility>1</IsCombatAbility>
-<AIData AIPersonality="AI_General">
<AIPriority>5</AIPriority>
</AIData>
</AbilityBonusOption>
</AbilityBonus>
Immune to magic means that the unit gets additional 100 points to spell resistance.