Yes, Seigan + Third Eye absorbs blue physical magic. It's actually my main tactic when fighting a BLU 1 vs 1 as DRK/SAM. I try to time out my third eye as to block the more deadly BLU spells.
SAM isn't going to be easy for you to beat if you aren't careful. You will have to watch out for Tachi:
Well it a good thing you didn't place your preorder where my I live at Xanthophyll. I talk to the guy a gamestop today when I had some free time to k ...