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INT reduces the base damage of Black Magic spells and Ninjutsu.
Some people believe that INT also increases resistance to these spells, but this assertion is hotly contested by those who are certain that only MND, Elemental Skill, and Elemental Resistance affect this.
Sorry, should have specified that this section is under the topic resistance, in regards to what attributes of a target affect resistance. Basically, this line is saying that a mob with higher INT will take less damage than one with lower INT, but it is contested as to whether that same mob will have a higher resist rate.
Also, even if we accept that INT does affect resist rates, and using the supposed calculation that 2 INT = 1 magic acc, I don't think there would be much difference between the 2 as far as resists go. In that case, I still think I would go for the MAB over raw INT.
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