In evolutionary multitasking, strategies such as crossover operators and skill factor assignment are critical for effective knowledge transfer. Existing improvements to crossover operators primarily focus on low-dimensional variable combinations, such as arithmetic crossover or partially mapped crossover, which are insufficient for modeling complex high-dimensional interactions.Moreover, static or semi-dynamic crossover strategies fail to adapt to the dynamic dependencies among tasks. In addition, current Multifactorial Evolutionary Algorithm frameworks often rely on fixed skill factor assignment strategies, lacking flexibility. To address these limitations, this paper proposes the Multifactorial Evolutionary Algorithm-Residual Learning (MFEA-RL) method based on residual learning. The method employs a Very Deep Super-Resolution (VDSR) model to generate high-dimensional residual representations of individuals, enhancing the modeling of complex relationships within dimensions. A ResNet-based mechanism dynamically assigns skill factors to improve task adaptability, while a random mapping mechanism efficiently performs crossover operations and mitigates the risk of negative transfer. Theoretical analysis and experimental results show that MFEA-RL outperforms state-of-the-art multitasking algorithms. It excels in both convergence and adaptability on standard evolutionary multitasking benchmarks, including CEC2017-MTSO and WCCI2020-MTSO. Additionally, its effectiveness is validated through a real-world application scenario.