
TL;DR the more mPen you have, the better it is to get enough more mPen.
Percentile: 42% from void staff and piercing thoughts.
Flat: 7.83 mPen from marks + 4.8 (at 6) from Precision + 15 from sorcs = 27.67 (+3.6 at 18)
That strips 111.67 MR off a tank with 200. Meaning you do 53% damage to them instead of 33%. Pretty big increase.
Someone with 40 MR takes a way bigger hit, leaving them at -4.47 MR (yes, this is possible, also why you do so much bonus magic damage to minions).
They then take slightly increased magic damage instead of 71%.
Toss
(only efficient if you can make good use of the passive) on there for another +15 pen and try it at lv18.. -42% and -46.27 flat
200 MR now becomes 69.73, or 58% damage dealt to them.
That dumb ADC that never built a sash is now in deep negative MR and taking silly damage.