Again I learned 2 things!
That reduction and resistance are separate!
They might be or might not be. I have to test to check for the Fact of the matter… but that is what I would think reading the tool-tips provided in game; given the word choices and stuff like that.
And that 125 shield energy gives you 35% Resistance!
This is a FACT! A 125 subsystem power in shields = 35% all energy damage resistance applied to shields. There is a thread somewhere that explains what bonuses each subsystem grants with increased power level. Don’t forget also at 125 subsystem power in shields you receive better shield regeneration on top of resistance.