Orb of Draining is technically its own damage type (holy orb), not mana; nothing resists it, but evil monsters take extra damage from it. Holy orb doesn't destroy items like mana does (it used to destroy cursed items, but I don't think it even does that anymore).
(Magic missile, incidentally, also technically doesn't deal mana damage; if it did, it would destroy items; but it's not the same damage type as the Orb either.)
(Magic missile, incidentally, also technically doesn't deal mana damage; if it did, it would destroy items; but it's not the same damage type as the Orb either.)
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