Please ... whatever you do ... I beg you ... do not use the word "absorb"
In this video we can see that the ball really interacts with the racket's frame. At the beginning back of the ball deforms and the strings stretch.. Frame during that time moved forward. Front of the ball almost didn’t move. When strings are stretching they pull the frame back. According to the third law of dynamics, the frame exerts a force on the strings in the other direction and strings exerts a force on the ball. The ball indirectly “feels” the frame. The front of the ball begins to move forward but in the first phase of its movement it has contact with the strings and during that time frame is moving. The effect of such collision depends not only on the speed of the frame but also on the effective mass of the frame. It is obvious and could be seen if we changed tennis racket for badminton racket and accelerated it to the same speed. The effective mass depends not only on the mass of the racket but also on how tightly it is connected to our body. By increasing the effective mass, we increase the speed of the ball, assuming that the speed of the racket frame is the same. However, increasing the effective mass of the racket requires holding it firmly, which usually slows down the racket's movement. Depending on the situation, a compromise must be found between the strength with which we hold the racket and its speed. If the approaching ball is fast we can recover much of its kinetic energy by holding the racket tighter. To hit the same ball with the same speed with a looser grip, we need to accelerate the racket's head to higher speed. The faster the racket speed, the less control we have as to the direction of the stroke. Power and control are equally important and a good player can find the right balance between two.
You may not get that reference, but others here will. I can't talk about that thread ... it damaged me mentally.