gatherer818 |
Sometimes I love this forum, sometimes I hate it...
My understanding of the OP's question from the official FAQ and the collected direct answers by devs previously collected on the d20PFSRD is that falling damage, as untyped damage, ignores DR, which only applies to B/P/S typed damage.
I think some handwaves involving DR not protecting you against internal injuries like your spleen bouncing around in your body might have been involved, I don't care, I put Boots of the Cat on any character I expect might have a chance of dropping more than two stories without feather fall handy. Jumping out of a crow's nest to land in melee with an enemy who expected you to take several turns climbing down is priceless.