2014-01-07, 09:04 AM
I believe it acts as a monster summon skill that links the HP with the boss. So unless the boss has an AoE or global DR-buff skill, the summoned soul should not have DR. Unless... you attack it when it is under DR in which case it is difficult to tell because it could spawn a "naked" soul or a soul with all the buffs and statuses duplicated.
Hadriel
Hadriel

