Luffy tank a Boro Breath. His two-handed block also handle a direct point-blank club attack from which an indirect, dispersed, reduced intensity shockwave is arguably almost island-level, while receiving the hybrid's club directly is receiving the full brunt of the direct force, and block-receiving hybrid WSC's direct attack with just an ow ow ow is already a superior feat of receiving Enma attack. So except Luffy has no haki activated while tanking, then yes i'm sorry he can block it.