I dont' get yet completely what you say about resources and relationships.
I think you can not get rid of resouces (an ontology of only relationships
is troublesome), but it is possible to foreground the relationships and
background the resources. So to view the exchange of a resource as the
change of a relationship (a combination of certain rights). The advantage
is, if I understand you correctly, that this broadens the perspective.
Where the classical REA and e3value highlight the ownership (or POA)
relationship only, this is only one of the relevant relationships in the
new perspective.
Hans