[Shujin]

Yeah, but using a skill like wintersbite to counter such, is fine in my eyes.

Certain elements like Fire, Ice and I think Earth and water are already stackable to an amount where they can go over 100%

For Ice:
-Mountain walker: max 35%
-Scarf:30%
-Cryomancy talent:5%
-ComC:15%
-Remaining 2 Slots for arctic:10%(maybe 15% if you use current sayakana with a rustic weapon)
This is just Equipment.
This is min maxing And you hit 95%(100%)

Now There are Things that Increase this outside of the usual Equipment Stuff.
Racials like the Mechas who get 25% Ice
Verglas Insulate 30%
LB´s Fenrir 25%

And probably something I haven´t thought about which for absolute minmaxing reaches up tooooo... 180%? That would be to much so I thought max 25% is fine.

Fire is easy aswell.
Equipment:
-Firewalkerboots 30%
-Magmic mayelia 35%
-3 slots for poteninal magmic stuff 15% or 20% with sayakana(which needs to be nerfed anyway)
-Pyromancy: 5%
-Cooking talent rank 2:5%
So again we hit 90-95% without racials.

Other stuff:
Racials that go from 15%, 25% or 50%
LB Salamander:25%

Well they lack a Accesory that increases fire res, so it´s not THAT easy for them, but they have a good anti fire armor. So absolute min maxing right now still gets them to 170%

Earth:
-Rockdirt I.Charm: 35%
- Whynesfelt: 30%
-Gumshoes:25%
-Geomancy:5%
-Stamp: 5%
Hand/acc slot: 10%(15%)

Earth reaches 110-115% Just from Equip.
Racial: 15% Doriad/bunny are the only ones I think?
LB Golem: 25%

Water:
Coral Zwellraus:35%
Umbrealla: 30%
There were boot thingies which name I can´t Remember:30%?
Levithan 10*:up to 17%(with coral)
Stamp: 5%
Handslot:5%

So 117% With armor

Racials are 15% Doriad and 25% Elf I believe
Probably some summon has water res aswell.

Light might reach 125% aswell, but I don´t know right now how exactly. I can only think of 110% currently.

Dark, Wind and Lightning are probably the elements that can´t reach that at the moment. Even if I see dark reaching 100% atleast

But that could easily change aswell...The question is if such a reward for devotion to a single element, is wanted.