Nah, resistance, imo doesn’t really matter when it’s energy.
I noticed from watching my own fights and others against energy, that even with 30-60+ resist (or 81). The amount of drain + max dmg of an energy weapon will compensate for the lost damage because of resistance.
In short it basically ignores resistance, or at least looks like it does to me.
I know I’m not right, but energy just doesn’t care for resistance like phys/heat do. It’s strange to me.