no its not
bDefEle,Ele_Ghost;
used in ghostring card
and its known that ghostring card making the player turn into ghost elemental armor
rathena\db\re\attr-fix.txt
1 // lv1 Attribute table
//Neut Watr Erth Fire Wind Pois Holy Shdw Gho Und
100, 100, 100, 100, 100, 100, 100, 100, 70, 100, // Neutral
100, 25, 100, 150, 90, 100, 75, 100, 100, 100, // Water
100, 100, 25, 90, 150, 100, 75, 100, 100, 100, // Earth
100, 90, 150, 25, 100, 100, 75, 100, 100, 125, // Fire
100, 175, 90, 100, 25, 100, 75, 100, 100, 100, // Wind
100, 100, 125, 125, 125, 0, 75, 50, 100, -25, // Poison
100, 100, 100, 100, 100, 100, 0, 125, 100, 150, // Holy
100, 100, 100, 100, 100, 50, 125, 0, 100, -25, // Shadow
70, 100, 100, 100, 100, 100, 75, 75, 125, 100, // Ghost <-----
100, 100, 100, 100, 100, 50, 100, 0, 100, 0, // Undeadnon-elemental damage deals only 70% damage to ghost element armorand ghost element attack (example soul strike) deal 125% damage to ghost element armor
also means, if the player hit by soul strike
bDefEle,Ele_Ghost; <-- you'll take 25% damage increase
bSubEle,Ele_Ghost,100; <-- you'll take only 1 damage ( tested )