Looks like there are other values as well, such as max -20%/-10% (Boreal Coeurl, Nightmare Hippogryph) and -30%/-15% (Moonfang Warrior in Campaign) along with the observed -60%/-30% and -40%/-20%
It was also concluded back then that there are two windows of resistance after the triggering damage. Example given was for the situation where the max cut is -60% but not fully realized, with the first 2 seconds -40% (instead of the max -60%), next 2 seconds -10% (instead of the max -30%), then after 4 seconds no resistance.