I finally tried out Elite Resilient Fleet Shields [Cap2]x2 [Adapt] [ResB], and their performance smokes MACO Mk XII in terms of raw damage mitigation.
MACO shields gets 10% resists vs. all energy types and +20% additional resists vs. plasma, and up to +10 subsystem energy after 5 incoming energy weapon hits.
Elite Fleet Resilients [Adapt] start out at +15% base resists vs. phaser, tetryon, and polaron for Group-A, and +15% vs. disruptor, AP, and plasma for Group-B. They require 10 hits to reach full resist potential (+2% resist per stack per energy type), but once they do, they will top out at +35% resists -- this easily exceeds MACO's 30% plasma resists / +10% vs. everything else. Simply switch to the correct Elite Fleet Shield resistance-group depending on what armaments your opponents use. Even if the opponent uses the wrong group energy type, you still top out at +20% resists vs. all and can still switch shields between engagements to maximize protection.
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MACO shields gets 10% resists vs. all energy types and +20% additional resists vs. plasma, and up to +10 subsystem energy after 5 incoming energy weapon hits.
Elite Fleet Resilients [Adapt] start out at +15% base resists vs. phaser, tetryon, and polaron for Group-A, and +15% vs. disruptor, AP, and plasma for Group-B. They require 10 hits to reach full resist potential (+2% resist per stack per energy type), but once they do, they will top out at +35% resists -- this easily exceeds MACO's 30% plasma resists / +10% vs. everything else. Simply switch to the correct Elite Fleet Shield resistance-group depending on what armaments your opponents use. Even if the opponent uses the wrong group energy type, you still top out at +20% resists vs. all and can still switch shields between engagements to maximize protection.