I looked more closely at Matilda combined with cBrienne. I can confirm that resetting the duration of cBrienne’s escalating defense down will not reset it to the base of -41%.
What I did not know previously though is that there’s a cap of -65% for cBrienne’s max defense down (not stated on the card). So it won’t go beyond -65%. The forum says Athena has a max of -65% also.
I tested Sun Shangxiang — her defense down starts at -44% and has a cap of -68%.