Huh. I was pretty sure I checked that back in AP (with gift bag) and thought the amount of health/units you get depended on the damage done. But I just tried it and astral resistance really makes sacrifice ridiculously good. With Ghost Armor, Chaos Crown and Crystal Ball (Leather Dress does not grant astral resistance) you receive more health/units than you lose.
Maybe the developers forgot about this - using archmage's magic shield, your gain is halved...
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