Yes, there are differences (or there should be). I don't know if they actually work, but all monsters who have some resistance or vulnerability have a skin/hide equipped that deals with them.
Skeletons are 50% resistant to both piercing and slashing damage, whilst fire giants and hellhounds should be 100% resistant to fire and 50% more vulnerable to cold damage, for example.
Regardless of whether it works or not, I do switch types just for RP reasons alone (provided I carry a weapon of the other kind or know an appropriate spell). What really bothers me about the immunities is that all higher level monsters seem immune to the same things (being paralysis, mind affecting spells and the like) which adds 'utterly useless' to spell classifications originally ranged good, useful, and occasionally useful. How often did you succesfully cast a hold monster spell at anything tougher and more deserving than an orc?
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