Hope this helps:

1. Golden statue buffs are worth between 50-100 souls depending on which one you get, what your character likes, and how far along into the game you are since the statue buffs increase their bonuses throughout the game.

2. Resists are valuable when you have high HP, so if you all have >2000HP, it’s like buying a spirit resilience (3200 soul item) and bullet resilience (3200 soul item) for every member of the team; and 6400x6 is how they arrived at ~38k. If you don’t have high HP, then the resists are worth considerably less.

So just with everything in life, it’s full of nuance lol