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UES means more of X gives you more of Y.So you are saying that the abilities and resistances provided by the UES apply to gods but not to mortal humans.
If resistance to heat manipulation stats when X=10. You'd only get heat resistance when X is >10. If X is <10 then no heat resistance would be given.
If magic resistance is only approved of for Gods, no one weaker than a God would qualify for the resistance under our standards. Since you can't downscale a resistance. For them to qualify you would need to make a new scaling chain where it starts with mortals and goes up from there.