The version of Sunfire that appears in the game biffs (SPWI523.SPL in Data\Spells.bif) does not bypass magic resistance. Check out the byte at offset 0x1c7 -- it's 1, or "cannot be dispelled, does not bypass MR", and it applies to the fire damage effect of the first ability header. The other damage effects are all similar (across all headers).
I was surprised because I also remember hearing somewhere that it bypassed MR. However, that doesn't seem to be the case for the default game (some mod may change it, though).
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