Boosting would only help to punch through Countermagic, or similar spells. Boosting a Spirit Screen 1 with 5 magic points against a Countermagic 4 will punch through, but won't do anything due to the Countermagics higher intensity. In case of Shield spell I imagine it would work something like this:
Defender has a Shield 2 and Protection 2 up on himself.
If the attacker casts a Spirit Screen 4 or lower without boosting, it would be stopped by the Shield.
If the attacker casts a Spirit Screen 2 and boosts it with 3 magic points. The Spirit Screen would punch through the Shield spell, but fail to do anything against the Protection 2
If the attacked casts a Spirit Screen 3 and boosts in with 2 magic points, it will go through Shield. The attacker would then need to make a POW vs POW roll and if successful, the defender's Protection 2 would go down and be replaced with a Spirit Screen 3, and thus preventing the defender from casting another Protection spell on himself of intensity 3 or less (unless he dispels the Spirit Screen 3 first)