Depends on how many resists are Necessary for your suit.
Theoretically if you craft the right piece with the minimum resistance out of barbed/horned and then imbue on a resist you are only losing 1-4 resists (1 for Fire on barbed and 4 for energy on barbed)
Min resists Horned
4 ( imbue up to 17 (+13 ))
7 ( imbue up to 19 (+12))
5 ( Imbue up to 18 (+13))
5 ( Imbue up to 18 (+13))
5 ( Imbue up to 18 (+13))
Min Resists Barbed
4
5
5
6
7
So, if you want to imbue fire resist onto a horned piece, you are losing minimum 3 Resists over if you imbued it onto a regular piece and then enhanced.
But, if you imbue on multiple resists. what you lose goes UP. if you wanted to imbue on Fire and Poison to a horned piece for instance, you would be losing a minimum of 5 Resists.