I know about the theory behind ICM, but I have some troubles putting it into practice. Bear with me when I clarify my question by the example below:
Suppose you are at a final table of a MTT, 9 players left with payout as followed:
$175, $85, $56, $43, $33, $25, $20, $15, $11 (I take the numbers from the Card Player Poker Tour 2014 Main Event)
The stacks are (in bb)
51, 40, 36, 25, 22, 20, 18, 15, 12 (just some random numbers that are typical to a MTT final table, no one too short)
Using the ICM calculator, I see that the $equity of players #5 (22bb) and #6 (20bb) are $47.5 and $44.95
Say they get it all in. If #6 loses, his $equity becomes $0. If he wins (40bb stack), his $equity becomes $67.66.
So he risks $44.95 to win $22.7, therefore he needs ~66% equity to make it profitable for him to get it all in here.

The thing is, if he opens to 2bb from the BTN and the BB with 22bb resteals with a range as wide as 30% hands, he would still have to fold AKs and TT, because those hands do not have 66% equity vs a range of 30% hands. Heck, even if he somehow sees that the BB resteals with 23o, he still has to fold AKo.
My calculation or my understanding of ICM is obviously wrong, but I don't know where. Or is it really correct to fold TT/AK... to any resteal late in a tournament?