I noticed that the advanced firearm rules do not state that the firearms are not treated as touch attacks in regards to "abilities" like early firearms do. Now it seems to me that the intention of firearms is that they are affected by abilities such as DR, but is that also the case with advanced firearms?
Do you think that is the way it works in regards to a strict rules reading and would you allow that in your games? I am not sure that that is one of the advantages that were intentionally given to advanced firearms.
As a typical firearm is still doing physical damage via bullet/cartridge DR still applies. If using a scatter weapon that deals fire damage (energy damage) that would bypass DR.
Just skimming the firearm rules I don't see where you are getting touch attacks bypass DR. Granted most attacks that get conveyed by touch are SP/SU or don't deal physical damage, but being a touch attack doesn't 'naturally' bypass DR. Read the DR entry to see what does/doesn't come into play for the defense.
Short answer, advanced firearms still need to deal with DR.
Guns don not Bypass Dr. The rules about touch attacks bypassig Dr is because prior to Guns i thik all touch attacks were magical. The chags t gus is also why Deadly aim works because a exception to the 'no deadly aim with touch attacks' rule was made to guns.
I have no idea off the top of my head where it is writte though. but using common sense for this works also.
If you want your gunslinger to deal with DR, use special material bullets, Deadshot, or Clustered Shots.