Check with HP p.84 Fingers for Eyes: "This spell must penetrate in order to sense creatures with Magic Resistance.". The spell has T: Room instead of the T:Vision of TtA p.80 Palm of Seeing.
The latter is an ArM5 p,113f Magical Sense, so "must penetrate the Magic Resistance of creatures sensed." The fomer also "must penetrate in order to sense creatures with Magic Resistance."
The argument, that you just see species that are there anyway from a different place, does not waive MR against any of them.
Take a look also at MoH p.101 To See As Though a Plethron Distant, the classical "I just move my point of view" spell, using T: Special based on T: Room. Still, this spell does not allow targeting with R: Sight on thus acquired targets. The reason guessed at is, that the species seen by it are already magically recreated. It is not specified, whether a creature with MR thus watched can resist this spell, but Fingers for Eyes makes this plausible.