so a couple of things. before i make an actual vote,
1). Madara can use Infinite Tsukuyomi with his own eyes or by looking at the moon to make the moonlight shine across the entire planet with the power of his GJ. It doesn't matter if you hide or close your eyes, just being touched by the light hits you with the jutsu unless you have the Six Path Rinnegan which gives superior GJ resistance to Infinite Tsukuyomi's Potency, or are shrouded in the Susanoo of a SP Rinnegan user. This jutsu was meant to hit everyone on the planet simultaneously even people in their homes sleeping. If Madara uses the moon variant, Luffy will be hit regardless of where he goes or what he does unless he leaves the planet before the light hits him somehow(which is something Luffy can't and won't do.)
2). Kenbun does not matter at all to SP Tier Genjutsu. Even normal Sharingan completely sees through GJ, even when done by other Sharingan Users. Yet Mangekyo Sharingan gj ignores your ability to ignore an ability. That's how a layer works. just being "above the mind"(which is flowery at best) is irrelevant to a layered ability
Layers > High Resistance every time. Because a Layered ability will ignore your resistance against something as if they don't exist rather than directly clash against said resistance.
3). Haki doesn't negate all DF abilities in existence. It can negate certain abilities of DFS or even just diminish their effectiveness and at other times it can't. An example is Oden not just nulling the Barrier Fruits' powers just because fodder is using it, An Admiral not being able to break Bird Cage(
yada yada he wanted to trust that the SHs could accomplish it to push his anti-shichibukai agenda and because of what Smoker told him about alabasta ) Assuming that Haki should give EE resistance, Soul Resistance, or even Temporal Resistances just because those DFs exist without any interaction between Haki and the fruit is just plain goonery. Haki negging/dulling DFs doesn't mean it will interact with every fruit the same way.
4). Haki isn't even accepted as having resistances like the ones being described on Luffy's profile or the Haki page. What is accepted is that Buso acts as DF Power Null. And if that is the case for verse battles it should be treated as either a weakness of DFs that Haki can exploit(not resistances) or for out of verse should only be capable of negating the abilities of other verses that have a similar Power System to DFs if we go by SBA.
5). 8th Gates Guy breaks one by kicking Madara into one after Kakashi Kamui's the front away and again when he warps space while sprinting towards Madara. But he never physically touches one. Not to mention Madara can choose when TSO functions as balls of death as shown when he stabs Sakura and she doesn't get erased and when Obito is still not in control of his mind his TSOs aren't erasing everything they touch yet. TSOs, when used normally can't be touched by anyone that doesn't have SP Chakra..