Puppettron just asked me in chat what about a Shotgun, base damage 45 and 7 pellets, which is 6.5 damage per pellet.
Then having 39% DR would still deal 3.95 per pellet damage for a total of 3.95 x 7 = 27.65 and having an 11 DT would deal 1.3 damage with each pellet for a total of 1.3 x 7 = 9.1 so it give more damage to have the DR than to have the DT bonus.
So in terms of being shot by a shotgun and having 39% DR would give three times more damage to the character than having 11 DT.
Edit: I noticed that I calculated that using 39% DR instead of 34% so I will quickly just add here the right value for 34%:
6.5 - 34% = 4.29
and the total of 4.29 x 7 = 30.03
So it just causes 2.38 more which is pretty much irrelevant.
Sorry for using the wrong DR at first
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