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I saw that Bleach was commented on as a comparison in this thread and decided to comment. I haven't read it much, so I don't know what is truly being argued about. I will say that Bleach's Universal Energy System has an abundance of evidence proving that possessing more Reiryoku, the verse's main UES, does provide you resistances to the applications of that energy, generally speaking. It doesn't provide you resistance to all abilities powered by it, but the general abilities the energy system grants you are resisted by possessing more Reiryoku.