You can turn on / off the various warnings and tips that Resharper gives you.
HOWEVER, if you write unit tests, then they will be used, and Resharper will be happy.
Update
You might think that Resharper ignores the unused members of your controller by doing this at the top and bottom of your controller class ...
public class MyController: Controller {
... or at least put these comments around public methods on your controller (I use StyleCop, and so all public methods will be grouped anyway. It's pretty unobtrusive and will get rid of this warning from Resharper.
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