You’ve come to the right place and stated my belief clearly. I don’t think fats have anything to do with reflux and are actually the safest food you can eat for GERD. The reasons are all explained in Fast Tract Digestion Heartburn. I am also working on a blog article on the underlying cause(s) of acid reflux.
As for H2 blockers becoming ineffective, I don’t think they are very effective to begin with. There is an idea that the body may adapt to both H2 blocker and PPI drugs by producing more acid pumps, but I am not aware of any proof of that concept.