[...] the spell ignores an amount of the target’s resistance to acid, cold, electricity, fire, or sonic damage equal to your level
A Wraith for example has resist all 5.
If I am on level 10 and cast Fireball (rolling 35) after activating Overwhelming Energy, how much damage does the Wraith take:
- Its resistance against the fire damage is lowered by 5, taking full damage
- Resist all is not a collection of all resistances, but a different quality, which is not lowered, so the Wraith takes 30 damage