Just tested Konan's shields. They DO draw from her Resistance stat. Anyione with Konan that desires proof, try removing your equipment from her from the character tab then fight Kakashi. Watch how large the shield is. After one test and getting the control I then removed both the Ninjutsu and Resistance items to see if it was flatrate or pulled from stat. Number went down so it is based on one stat. Put the Ninjutsu item back on and the number did not change from without. Resistance as it was thought, just like most shielding Ninjas.

I think the only Ninjas that don't pull it from Resistance are those who apply it during combat like Gakido or Kurenai. Anyone who applies it before combat like Ao, Temari, Mabui, etc use resistance.