He doesn't state he has some supernatural resistance towards it Marv, he claims it'll no longer work, something we know is true because a much weaker state has surpassed it. Nothing alludes to a resistance, but instead emphasizes on the fact that Goku has overcame this ability in general, which we already know.
SSBKKx10 was beat only when hit further advances his technique, but as the show has already made clear in that same fight, you can surpass the limited time Hit has by traveling in the same timespan or even further than that.
Goku saying it no longer works clearly references his fight with Hit previously and can equally be interpreted as such. While your interpretation can also be made, it has less grounds than the clear chain of events with KK and a much stronger Goku.
Even steelmanning you and claiming he does have a supernatural resistance by the time of the rematch, it wouldn't have been generated during the KK fight and sometime in between for the rematch, which goes against the idea of it being spontaneous.