There's also to consider how 'useful' is to go for those elemental resistances.

An elemental resistance is useless against full taijutsu attacks and half useful against half taijutsu half ninjutsu attacks (it's also useless against half taijutsu half ninjutsu attack with no elemental effect).

Now the question is: if you stack all the tools with 5 slots of elemental resistances then you have to give up on a ton of defense, damage reduction, life and resistance secondary stats on the defensive side and on a ton of attack and ninjutsu on the damaging side, so is the effort worth the cost?

With the old +4 gold tools the reply was a yes, partially (the full 40% route wasn't at all). With the actual +2 maybe is worth it only to bring to 0% the elemental weakness.