normally minecraft:damage_resistant component protects your items some specific damage types while you have them equipped, like how netherite armor will not be damaged by lava where diamond armor will be. but this does not apply to when the item is being used as a shield using the minecraft:blocks_attacks component
Environment
/give @s netherite_sword[minecraft:blocks_attacks={}] to give yourself a netherite sword that can block attacks
summon a blaze
go into survival and block fireballs from the blaze
throw the item on the ground and use /damage @n[type=item] 1000 minecraft:fireball to confirm it resists fireballs
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