Kinda disproven by the fact that Goku explicitly tells them not to wish that he's teleported to Earth in an earlier wish, if Goku could just make it so he's unaffected by the wish because of some very random resistance, there would be no point to this, and of course he directly implies in the bottom left panel that he wouldn't be able to ignore it if they wished it so.
While it is possible that Goku has resistance, there is obviously other explanations, such as Porunga just giving Goku the choice for some unexplained reason which is backed up by what Porunga says, they clearly had a conversation about it and it's hardly like Goku having a random resistance is any more factual than that option.
I guess if it was really necessary, I could see a
possible resistance for BFR