Recently I tried this equipment combination in multiplayer. When entering a new clearing the immorel armour give the wearer a shield and the hat shares it to teammates. The problem is if other players' game loading speed is slower than the wearer of this equipment combo, they cannot share the shield.
Footage :
Addition : It turned out that the existence of Bulbug Tarsi doesn't matter! Example :
Steps to Reproduce
1. Wear Immorel Diadem / Immorel Armour
2. Make your HP lower than 50% and enter the next clearing in Multiplayer
3. The hat does not share the shield as intended sometimes due to some multiplayer latency issue I guess
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A developer has marked this issue as fixed. This means that the issue has been addressed in the current development build and will likely be in the next update.