So, me and my friend went into Diorama Abjhals-Ghelsba(or whatever) and tried Absorb-TP out.
Me, 72 bard/whm with 0 dark resist unless otherwise mentioned
Him, 75 Drk/nin
Dark Seal + Gloves & helm which enhance Absorb magic = 74 TP drained
Dark Seal + Gloves & helm which enhance Absorb magic = 96 TP drained
Gloves & helm + my dark resist 45 = 61 TP drained
My dark resist 45 + Absorb-TP = 41 TP drained
Dark Seal + Absorb-TP = 53 TP drained
Only gloves & helm = 78 TP drained
Only gloves & helm = 66 TP drained
Only gloves & helm = 58 TP drained
Only gloves & helm = 61 TP drained
Only gloves & helm = 74 TP drained
Only gloves & helm = 46 TP drained
Only gloves & helm = 64 TP drained
Only gloves & helm = 61 TP drained
Only gloves & helm = 45 TP drained
Just Absorb-TP = 53 TP drained
Just Absorb-TP = 50 TP drained
Just Absorb-TP = 57 TP drained
Just Absorb-TP = 63 TP drained
And due to us running out of time soon, and we suspecting that I was growing some kind of resist for the spell, because the more he used, they numbers got lower, bit by bit. We decided that he should kill me and try if that reset the resistance if there is any. So we got these numbers after I died and before we ran out of time.
Only gloves & helm = 57 TP drained
Just Absorb-TP = 57 TP drained
I do understand that this is nowhere enough info or tests, but I sincerely hope this helps somebody.