SO dissipating hard flux would be really really powerful.
Can't say it'd be OP without testing it....... but just imagine how it'd work on an SO Medusa.
Relatively small target, fast moving, high capacity, high efficiency shield, really high dissipation thanks to SO; you'd have to sustain a very high DPS for a long time to force it to back off.
You can see a little of the potential problems this would cause in the current Monitor.
Even though its in-built Flux Shunt hull mod only gives 50% hard dissipation, and the ship has a mediocre 0.8 shield, stick SO on it along with some vents, and it can tank effectively without using its fortress shield!
Its only the Monitor's anaemic .... everything else.... that prevents it being a terrifying ship.