Resteal range here is like playing chicken. Its huge -EV for two big stacks to collide. The respective hands equityis against each other almost irrelevant, there just arent many hands that the two big stacks should collide with.
Here is a situation to demonstrate the problem. We have 4 players left in a 9 man SnG. CO and BU both have 2.5bb, and SB and BB both have 25bb. We assume CO and BU open fold. Then if SB knows BB playes according to whats +$EV (not +cEV), then SB should move in with any two cards, and BB calls with QQ+. If SB known BB moves in with ATC, then SB should move in only with QQ+. The math for this is..
If either player folds, their equity will be 37.4% - 37.8%, depending who folded.
If they move in and clash, winners equity will be 48.1%, and losers equity is 0%.
So, in order to collide they need 77.7% - 78.5% equity against the other player. Presuming the other party is ATC, that means hands with more than 77.7% equity against a random hand. AKs has 67% equity, JJ has 77.4% equity, QQ has 79.9% equity. So QQ+ is required in order to collide.
Now, if you know your opponent will play according to ICM (which practically all good SnG players do), then you can comfortably move in ATC against another big stack in a bubble, he will fold 98.6% of hands (given the stack sizes described above). If you know he will move in with ATC regardless what you do, then you will have to fold all but QQ+. So, a game of chicken.
Now the really interesting part here is, if you know your opponent adjusts his play to your play, and you play against each other regularly. You can "train" him by ATC playing for stack preflop, when you two have big stacks in the bubble, and no other players remain in the hand. Ofcourse, the first times you call his shove with 72o the loss will be huge, but once he learns you will always move all-in and call his all-in, ICM will dictate that he cannot play against you except with monsters, despite leading your range of ATC by a ton. Once you have him "house trained" you will reap the benefits by getting his blinds over and over. Ofcourse, this is a situation where ICM breaks down, and if he adjusts accordingly there is no major gain to be had, however most good SnG players follow ICM calculations obidiently.
I normally only post on the local forum (Finnish), but the subject was interesting so I thought I would give my 2 cents.