In my opinion, any DR possessed by the wearer of the item would not apply. The damage isn't from a weapon - it's from a magical effect.
The caster level of a ring is whatever is listed in the entry. In the case of the ring of telekinesis, the caster level is 9th.Q437
What's the caster level of a ring (i.e. the ring of telekinesis)? Is it the hit dice of the player/monster? the level needed to create the ring?