Built to match All Might blow for blow, the U.S.J. Nomu carried Shock Absorption for exactly that job. Impacts get drunk in rather than landed, cancelling attack after attack. The catch is that soaking up force is not erasing it, and enough power eventually breaks through.
Shock Absorption is one of several Quirks carried by the Nomu deployed at the Unforeseen Simulation Joint. A mutant-type ability that functions on contact, it debuted in Chapter 18 and Episode 12.
Tomura Shigaraki laid out how it works. Incoming physical force is taken in rather than felt, so a blow sheds most of its effectiveness and the attack simply fizzles out.
The limit matters. Nothing is nullified outright, which means the holder can only take so much punishment before the margin runs dry. Tomura himself pointed to cutting the user apart slowly as the reliable way around the defense.
The U.S.J. Nomu received the power for one purpose, negating All Might's offense, including smashes driven by One For All at full output. It swallowed the Carolina Smash and several follow-ups when the two first traded blows at the U.S.J. Incident. All Might then worked out that the Quirk was absorbing shocks instead of erasing them, pushed past his usual ceiling, and ground down the margin until a final strike launched the Nomu miles away from the facility.
Reflect, used by Flect Turn, covers similar ground, and both defenses were eventually overpowered by a One For All wielder, All Might in the first case and Izuku Midoriya in the second.

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Shock Absorption is carried by the Nomu deployed at the Unforeseen Simulation Joint, one of several Quirks built into that creature specifically to counter All Might.
Shock Absorption lets the U.S.J. Nomu absorb incoming physical force on contact rather than simply take the hit, causing attacks to lose most of their effectiveness. The defense is not limitless, since force is absorbed rather than erased, so enough sustained damage still breaks through.
Yes, Shock Absorption is classified as a mutant-type Quirk that activates on contact.
All Might realized the U.S.J. Nomu's Shock Absorption was absorbing shocks rather than nullifying them, so he pushed past his usual output until the margin ran out and finished it with a blow that sent the Nomu flying miles from the facility.
Reflect, used by Flect Turn, covers similar defensive ground to Shock Absorption. Both were eventually overpowered by a wielder of One For All.
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