It's possible because it used to work like that. But pretty sure they changed all(some unpopular ninjas might have been skipped) shields now to work from base resist only. In old version of game ninjas would get more shield from buffing res, Earth Main and Kidomaru are 2 i rember who used to get 100k shields pretty often

There might still be few ninjas who go from current resistance not base but Bee isn't one of them, i can only see by description 2 star Gaara and Gaara [Suit] are missing 'base' resistance so those 2 might still work of current resistance.