First off shield mitigation works like this ( you can find this, in the COmbat Mechanics post)
Shield Mitigation
Shield mitigation decreases the damage received from all attacks regardless of source. Shield mitigation starts at a base of 15% and increases as more damage is accumulated. It is believed it is a direct reduction in weapon damage, unlike armor’s indirection function.
Shield mitigation is present when the shields are down.
Shield mitigation starts at 15% and maximizes at 65% for capital ships and 60% for frigates. As capital ships level up, maximum shield mitigation increases by 0.0111 per level, which leads to a maximum reduction of 74.999%.
Source file data suggest that shield mitigation starts at 15%, increases 1% per 10 points of damage, and reduces 1.25% per second. Under normal circumstances 450 damage must strike a frigate (single one second salvo), or 600 damage for capital ships, to maximize shield mitigation. A damage per second rate of 12.5 will cause shield mitigation to remain stable.
For damage to count towards shield mitigation, it must strike the ship. It is unknown if mitigation kicks in before or after damage factors (like armor, weapon type & armor type, various powerups, etc). It most likely after all damage multipliers. Shield mitigation most increases after every shot, so high damage per shot weapons will cause more damage than low damage per shot weapons with DPS held constant.
Some observations have been made that suggest that some of the capital ship specials are not reduced by shield mitigation, this is unconfirmed.
Example of how Shield Mitigation works:
We aren't sure when mitigation adds up, before or after modifiers, regardless the following example should explain the fundamentals behind it. I used overwhelming damage to skip over the timing problem.
Your level 1 Kol Battleship (hull 3000, shields 1250, max mitigation 65%, starting mitigation 15%, ignoring all other parameters) engages a ship that does 1000 damage per second with a single shot. The first shot does 1000 damage, shield mitigation reduces it by another 15% to (1000 * (1 - .85)) 850 damage. This reduces the Kol's shields (1250 - 850) to 400. Shield mitigation increases by 1% per 10 points of damage, depending on when shield mitigation increases (it either is increased by 850 or 1000) either way that's more than enough to add 50% shield mitigation (only 500 damage is necessary) so the Kol's shield mitigation reaches maximum at 65% damage reduction. All further shots are reduced by 65%.
Continuing, that would mean for the next 1000 damage shot, shield mitigation reduces it by 65% (1000 * (1 - 65%)) to 350 damage.
Without shield mitigation your Kol would have been destroyed after ((3000 + 1250)/1000) 4.25 shots.
With minimum shield mitigation your Kol would have been destroyed after ((3000 + 1250)/850) 5 shots.
However with increasing shield mitigation your Kol will last for (((3000 + 1250 - 850)/350) + 1) 9.71 shots.
This also demonstrates the usefulness of specials that decrease damage mitigation. A special that reduces shield mitigation by 30% would in effect double the amount of damage dealt (max mitigation is 65%, 35% effective damage is getting through, adding on another 30% from the special increases your effective damage to 65%).
Second, what you read in the book, the tech tree and the book, was all the lore that is you will find. I found, that some thing, didn't even fit the lore nad made a post on it. I even went so far, as to open up a post, on how you thing, the lore works.
The best data bases are
https://www.sinsofasolarempire.wikia.com/wiki/Main_Page
and (for the tech trees)
http://www.emmeland.com/sinstechtree.html