I was curious about the new Layer menu entry "Convert to Image Resource" and played a bit with it. Conclusion: Very nice feature, but has some flaws.
1. I created a new CMYK document, 300 dpi, PSOcoated v3.
2. Made an element having a size of 865 x 424 px and rasterised it.
3. Went to Resource Manager and selected the image (additionally made it linked for further inspection).
Original size: 865 x 424 px = Fine. Placed DPI: 300 = Fine. Original DPI: 0 = What? Placed size: 865 x 424 px = Fine. ICC profile: No value = What? Colour space: CMYK = Fine.
Finally I opened the image in PS and the image had really no ICC profile and the DPI was 96 at 865 x 424 px. I expected the image to inherit the ICC profile and the DPI. Bug or by design?