I am not clear if and when Spell Resistance applies to magic items. Some magic items seem to simply be a "spell-in-a-can" (like wands, etc) and some seem to be unique but still require certain spells to create.
If the item is creating and casting a specific spell effect, and not just changing what happens based on a use case description, then yes SR applies.
Boots of Flying in theory would need to test against a player's SR to give them the fly spell (if the fact that they are being worn so likely already inside the person's SR protection just like if they had cast the spell themselves) because it's actually giving them a spell effect. Swinging a +X sword doesn't need a spell resistance check on the target because it's use case modification is just adding damage.
you can also choose to fail a SR check for items/magic you want to let affect you.
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you can also choose to fail a SR check for items/magic you want to let affect you.
Not quite: The 'caster' makes the check, and choosing to 'fail' it means the magical effect fails.
You can choose to lower your SR, but that takes a standard action and only lasts until the start of your next turn, so it is somewhat awkward to do:PRPG Core Rulebook pg. 565 Spell resistance is the extraordinary ability to avoid being affected by spells. Some spells also grant spell resistance.Source
To affect a creature that has spell resistance, a spellcaster must make a caster level check (1d20 + caster level) at least equal to the creature’s spell resistance. The defender’s spell resistance is like an Armor Class against magical attacks. If the caster fails the check, the spell doesn’t affect the creature. The possessor does not have to do anything special to use spell resistance. The creature need not even be aware of the threat for its spell resistance to operate.
Only spells and spell-like abilities are subject to spell resistance. Extraordinary and supernatural abilities (including enhancement bonuses on magic weapons) are not. A creature can have some abilities that are subject to spell resistance and some that are not. Even some spells ignore spell resistance; see When Spell Resistance Applies, below.
A creature can voluntarily lower its spell resistance. Doing so is a standard action that does not provoke an attack of opportunity. Once a creature lowers its resistance, it remains down until the creature’s next turn. At the beginning of the creature’s next turn, the creature’s spell resistance automatically returns unless the creature intentionally keeps it down (also a standard action that does not provoke an attack of opportunity).
A creature’s spell resistance never interferes with its own spells, items, or abilities.
A creature with spell resistance cannot impart this power to others by touching them or standing in their midst. Only the rarest of creatures and a few magic items have the ability to bestow spell resistance upon another.
Spell resistance does not stack, but rather overlaps.
That being said, I also need to point out the following line in the entry I quoted: 'A creature’s spell resistance never interferes with its own spells, items, or abilities' so a creature with SR doesn't actually need to lower their SR for their own items, spells, or abilities: Magical effects from an ally is a different story.