100% Phys Taken as TS Pathfinder. Found this theory for a build on poe.ninja. PoB in comments.

So first of all here is my PoB - https://pastebin.com/UhvVDcpi

Here is the poe.ninja that I took this idea from - https://poe.ninja/challenge/builds/char/llaaoogss/Boober_killed_uber?i=2&search=class%3DPathfinder%26skill%3DTornado-Shot

Shout out to them for theory crafting something like this. It's basically the LS idea but using TS with a different build direction, I really like how their brain works because they did well. I had to go a different direction because the watcher's eye that they above have does not exist within my budget (1 mirror just for it). I spent around 1 mirror or so on this build, though I didn't count, I just kept crafting/buying gear and materials to make stuff as I needed over a couple of days and am still rolling stuff on gear.

The build is a 100% Phys taken as elemental build. This means we convert all physical damage to elemental, then we mitigate that elemental damage in multiple ways.

Way 1 - Maximum resistance, we go leaderships price and balance our attributes for sap/brittle/scorch while also getting +3 max res benefits. We also go purity of lightning for melding of flesh taking us to 83 max res. Then we have a few options. I currently have +1 max res on my helmet, but I need +2 there. The other option is +3 on the chest. I cannot do this though, I need a flask effect there for my taste of hate to reach 100% conversion.

Way 2 - Wise Oak balance, we are triple wise oak balanced meaning we take 6% reduced to each element.

Way 3 - Elemental flask and Immortal Call, we further reduce this damage by wearing all 3 elemental flasks, taking 20% less damage from fire/cold/lightning. With immortal call sometimes up we take 34% less ele damage taken again. But this is really only sometimes.

Way 4 - Generic defense is being Purity of Elements not only for our 24% Watcher's Eye but also just being ailment immune. We can also run a maxed-out Vitality for some extra regen against DoTs and blood rage. Also because we have all this free res, we can easily chaos res cap too on gear and utilizing jewels.

Being immune to physical damage we don't need to have armor, being a pathfinder we also want to get hit for our flask recovery. This means defense auras such as grace or determ are not at all needed.

The damage portion is Tornado Shot because TS is just more fun to use in my opinion and I finally found a pathfinder build I wanted to play after so long. Being that we aren't deadeye we do lose a bit of DPS not having focal point and losing a free chain sucks but that's made up for in other ways like just using fork support and getting extra mark effect on gloves. We also still grab far shot jewels because it's just such a large more multiplier, 60% more damage is huge. You may be wondering, well what about the number of arrows for shotgunning? Well, that's where a lot of the money went, grabbing +2 1500 ele dps bow and a +2 arrow quiver we reach 5 projectiles, 7 with anom mirage archer. We also balance trinity just using Anom Tornado Shot for a balanced 60% conversion to elemental.

How to reach 100% Phys taken as on this build without a triple stat watcher's eye? (lol). This assumes that our taste of hate is always up, and it is, except in the case of a nullifier.

Helmet = 18%

Watchers = 24%

Chest = 15%

Taste of hate = 28%

Lethal Pride = 15%