First of all, an item of continuous Transcend Mortality is not 300k, even by the continuous-spell-effect rules. It is a lvl 9 spell, cast at CL 17, with a 1 round/lvl duration. [Spell Level] x [Caster Level] x [2000] x [Duration Modifier] = 9x17x2000x4 = 1224000 gp. But let's ignore that and see what things might cost if we actually tried to build this item out.
Transcend Mortality gives the following effects:
- DR 30/epic
- SR 38
- Energy Resistance 50 to all 5 energy types
- Saves +10 (enhancement)
- Immunity (eat/drink/breathe)
- Immunity (ability damage, disease, energy drain, poison, death effects)
- Immediately kills you if the spell ever ends
For DR we're gonna have to get tricky. There's a series of shirts in the MIC that give DR 3 with various bypass methods. DR 3/[bludgeoning/piercing/slashing] is 9000 gp. DR 3/magic is 12000 gp. DR 3/[alignment/material] is 15000 gp. We can maybe assume that DR 3/[epic/-] is 18000 gp. Assumig this follows the standard Nx^2 formula, this means DR/[epic/-\ costs about 2000x^2, so DR 10/epic or DR 10/- would cost about 200000 gp. This feels like roughly the price WotC would give it, especially as it compares to weapons. Thus, DR 30/epic costs either
1,800,000 gp or
18,000,000 gp (depending on if you think the epic x10 cost multiplier is silly or not).
Mantle Of Epic Spell Resistance is SR 40 for 290000 gp. This is more or less following the nonepic formula although it's slightly wrong, so I'll assume that's just a mistake or like a change in how the spell resistance spell changed between editions. Using the base formula, SR 38-12=26, and it's 10k per point above 12.
260000 gp. x10 doesn't apply here because we already know it doesn't because the epic item is following the nonepic pricing.
If we put Acid Resistance 10 on armor, it costs 18k. If we put AR 20 on, it costs 42k. If we put AR 30 on, it costs 66k. Each +10 to acid resistance increases the price by 24000 gp. Thus, Acid Resistance 50 would cost 114000 gp if we were allowed to extrapolate. Multiply that by 5 to cover all energy types, and we can price ER 50 (all) at
570000 gp.
Saves +10 (enhancement) is pretty straightforward. This is either
100000 gp or
1,000,000 gp, depending on whether you think the epic x10 cost multiple is silly or not.
Periapt Of Health: disease immunity for
7400 gp. Periapt Of Proof Against Poison: poison immunity for
27000 gp. Ring Of Sustenance: immunity to eating and drinking for
2500 gp. Necklace Of Adaption: immunity to need to breathe for
9000 gp. As for the rest...there isn't really effects that give all-day protection against these things except a hypothetical custom item of continuous Death Ward. Such a thing would cost
112000 gp if that price was allowed, which feels reasonable, but I don't really have any existing items I can point to that indicate what a reasonable price would even be. Like...ring of freedom of movement costs 40k, and that's comparable level/usefulness to death ward? Like I think death ward is definitely better than freedom of movement, but not like "pay more than triple price for it" better, you know?
Finally, the "kills you if it ever ends" part. 3.5 has no guidance for how a curse like this affects the pricing, but PF does. Really debilitating curses (like...gives you a negative level) reduces the item price by half, so let's go ahead and say that's what an "death if you ever remove this item" curse would do.
If the epic x10 cost multiplier is considered silly: [1800000 + 260000 + 570000 + 100000 + 7400 + 27000 + 2500 + 9000 + 112000] / 2 = 1,443,950 gp.
If the epic x10 cost multiplier is not considered silly: [18000000 + 260000 + 570000 + 1000000 + 7400 + 27000 + 2500 + 9000 + 112000] / 2 = 9,993,950 gp.
Conclusion: if you think the epic x10 cost multiplier is silly, 1,224,000 gp is maybe a bit cheaper than expected, but still somewhat within the bounds of a reasonable price. 1,440,000 is probably more appropriate, though - and roughly equivalent to Con +38 (enhancement) with no multiplier. If you think the epic x10 cost multiplier is reasonable, this costs about 10 million gp - roughly equivalent to Con +30 (enhancement) with the multiplier.
I'm personally of the opinion that the x10 thing only exists to keep "epic effects" unaffordable pre-epic, and that the actual effect it has on the game is further punishing noncasters (since caster level is like the only thing the x10 doesn't apply to, so scrolls and staves don't have to care about this nonsense but anyone getting a lot of +number items has to live with it). But you might feel differently.