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How does this work? The template grants SR equal to *CR* +5.
Familiars normally gain SR equal to the Caster's effective level +5 at 11th level anyways,
but before then should Celestial/etc Familiars scale their SR as a HD-linked effect?
Since the ultimate SR gained at level 11 is Level+5, it seems reasonable to grant Planar Familiars 'Level+5' SR immediately (from 3rd level for Planar Familiars) and that would be in line with the CR rules for adding 'keyed' Class Levels to a creature... Albeit since the Familiar isn't advancing casting, perhaps it should be treated as non-Keyed, and thus the creatures CR (and SR) only advance 1 per 2 class levels of the master (until the 11th level ability kicks in and supersedes it)
...????