Sunday, 26th February 2017, 00:40 by PowerOfKaishin
I assume you mean torment immunity and not torment resistance, because Gr and anyone with statue form already get torment resistance and are perfectly capable of worshiping any good god.
Anyway, as you know, all undead are vulnerable to Dispel Undead. Dispel Undead is used in a lot of the same areas torment is (most notably Tartarus and Tomb), presumably so that undead don't get a free pass. Like torment, Dispel Undead is a nasty spell to get hit by. Unlike torment, Dispel Undead can actually kill you. Though your gameplay explanation seems logical, as it currently stands I don't think torment immunity + good gods is remotely close to OP.
It's not like a worshipper of TSO casting Statue Form is scared of torment anyway, seeing as how the damage is reduced to 20% of current HP instead of 50% and the HP you have is augmented with 3 levels of Robust. They also aren't vulnerable to Dispel Undead. That seems much more OP than an undead species worshipping the same god, and that's before you take into account the fact that rN+++ is completely wasted on Ghouls and Mummies.