Sure, I can try.
Are you talking about Arcelia specifically or all the bosses? Each boss has different type resistances. I'm not sure exactly, but those resistances may be a range (like how letter speed is a range). If you're just talking about Arcelia (which I'm guessing you are, since you mention "3 boss hits"), her missile and magic resistances are the same letter, but if the range theory is true (help, someone!), then they are not the *exact* same.
Speaking of which, speed of attacks is a range, as I just mentioned. But I suspect that even those speed ranges for each unit may vary between unit type (e.g. C speed missile range may be from X-Y, whereas C speed magic may be from X+1 to Y+1; mind you, these are arbitrary figures with no units used for illustrative purposes). Also, there's another theory (help!) that units with area attack take even longer, because there's the additional explosion animation.