spellbreaker is coded like spirit resist for a singular hit, when considering any other ability in the game (true damage or melee damage such as bebop uppercut, geist ult or calico dash)
now if we look into how much damage bebop bomb was denied was 82% because
25% spirit resit from spellbreaker +75% spirit resistence from the passive gives you 81,25% spirit resistance (rounding up to 82%)