I found small inconsistency, thou im not sure if its visual bug, since i used improved UI mod.
I had Enhancer believe that gave me 25% increasedc strategc resources, while having 25% cities with my religion, and it didint give me more loot,
but i kidna didnt do the math, by hand to check if it didnt, and only didnt show it in the resources..
But at the same time, later had Authority policy, that gave me 100% more strategic resources, and i got the note that i have +100% from policy.
So it seems loot, is considered strategic resource, but not sure if it works correctly with Religion Enhancer.