I would assume that if the spirit in such a tree *wasn't* touchy about being jumped over, it wouldn't put up a fight, and the Resistance wouldn't be any higher than jumping over any random tree or shrub. Rather like how it's easier to, say, punch a martial arts expert on the nose if he decides not to put up a fight, but much harder if he starts dodging and weaving.
At least that's how I'd run it if it comes up in my game.
Regards,
Bruce
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