Jacob Dill's page

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I was looking at the rules for damage reduction along with some of the monsters and ran into a question. For a monster above CR 10, what is the point of having DR/cold iron or silver?

A specific example of this is the Ankou from Bestiary 4. It is a CR 14 monster with DR 10/cold iron. At the point when a party would encounter this monster has a hard encounter, their average level would be 12 (APL+2 = hard). At 12th level the character is expected to have ~108,000 gp in total wealth.

A +3 weapon is stated has being able to bypass DC/cold iron or silver in the core rulebook. Based on the magic item creation rules, said weapon should cost around 20,000 depending on material since the +3 bonus is listed as 18,000 gp. At level 12, that is less that a 5th of the characters total wealth. This virtually guaranties that every character in the party will be able to completely ignore the DR of this monster.

Based on all of this, why does this monster even have DR?