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There shouldn't be separate caps on defense and resistance, it should be a cap on the combination of both. For example, if you max the caps on both (95% defense and 90% resistance) against a single even-level mob, let's run through the following senario:
A single mob attacks you 100 times for 100 damage.
95 will miss outright, so 5 will hit for 500 damage total.
Of that 500 damage, 450 will be resisted. So you will take 50 damage out of a possible 10,000 damage, giving you a rate of 99.5% total damage mitigation! And as others have pointed out, there's no way for SR to get any damage resistance other than Tough. So they hit the defense cap, and that's it. They would face an average of 500 damage in this senario.
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While I certainly see nothing wrong with improving Super Reflexes (it's just not a very interesting set) comparing it to the single most defensively oriented set in the game and complaining SR can't compete is a mistake. No defense set, whether primary or secondary can compare to Invulnerability.
Despite its apparent weakness, SR offers better defenses than some tanker primaries. If it had a heal as well, it would be distinctly better than Ice, and vastly superior (defensively) to fire.
In your example, a fire tanker would take 3000 damage (70% resistance, 30 damage x 100 hits). An Ice tanker would take exactly the same damage as the SR scrapper, despite being the supposed "defensive" melee AT.
As far as actual defense goes, SR is well balanced with the other defenses out there, excluding Invulnerability and Regen (at high levels) which vastly outperform everything else. SR definately needs a revamp in the sense of utility--it only does one thing, and while it does it well having an entire powerset focused on a single thing is boring.
Rather than try to find a way to become as defensive as Invuln, you should try to convince the Devs to combine certain powers and give you new ones that will make the powerset FUN.
