Many of the old statements about DR were the result of misunderstandings of the mechanics, and in fact many of the enemy damage values were empirically derived, which was problematic since the difficulty multiplier and cover penalties were already rolled together.
Being out of cover gives you a 40% damage taken penalty. Once you understand that, the system basically makes perfect sense, and you will realize that most of the unusual mechanics like "Tech Armor DR being inefficient," "shields being inefficient," or whathaveyou are just a result of not taking that into account.
As such to be immune out of cover you need 140% rated DR. If there is a cap, it is higher than that and as such irrelevant.
You only need 100% DR to be immune in cover. This can be tested with a variety of configurations, especially in SP where you can stack TA and Fortification as well as the melee DR perk on Sentinel's fitness.
Cover is supposed to grant additional DR in the frontal cone that will decrease to 0 the longer you lean out of cover. Cyonan did some tests on this in connection with the Typhoon. The amount of the DR is listed in the difficulty handler of coalesced.





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