yeah of course, all shield damage is.
Yes, to clarify the plasma accelerator has a percentage (60%) of damage that is classed as 'Absolute' and it's this damage that I'm talking about.
See I read in the notes that this absolute is basically not changed by resistances and the pips to shields seems to increase resistance so I too am wondering if this bypasses the pips?
Pips to sys simply make your shields have higher MJ value, resistances don't change. There is no resistance to absolute dmg. So yes, pips to sys will 'resist' absolute damage more, simply because you will have more shields.
They do alter the resistance rather than add MJ to the shields. The 2.3 patch notes specifically mention "shield resistance from power distributor pips".