5A discharge is NOT for the whole pack. if you discharge a 4S lipo it will go down to 1.14A. which will mean that a 5Ah battery will take 4h to discharge. so if you want to do several (!!!) dis/charge cycles you will need A LOT of time

14.4V is a nice voltage for halogen bulbs (from home lightning or car head lamps).
the equation is POWER = CURRENT x VOLTAGE
100W = CURRENT x 12V -> current = ~ 8A (+/- as voltage goes down from 14.4v to 12v - so current varies between 7-8A)
and 7A discharge will discharge your battery within 5/7th of an hour (5Ah/7A)= ~45min
you can put 2 or 3 (or more) bulbs IN SERIES which will result in double or triple current = 15-20min discharge time.
measuring IR is a special science

normally you would need multi k$ equipment to get the "real" value. yes. these tools are really expensive (ask use DOC about it). for a good estimate you will do the following:
you connect you celllog or your charger in monitor more to the balance plug. that way you can monitor the cell's voltages. write those values down. now connect your multi-bulb discharger to the power wires. this will lead to a voltage drop. the voltage drops very fast within the first seconds and then decrease line is quite flat (normal discharge process). so after let's say 5-10s you note down the voltage of every single cell. it's easy to do if you use a spreadsheat app like excel for that.
so let's make an example: all 4 cells are 3,85V when you start with the test. after connecting load and waiting some seconds you read 3,70-3,60-3,75-3,70V. that means that cell #1 has a delta V of 150mV, #2 250mv, #3 100mV, #4 150mV.
your current was eg 20A. so following the formula VOLTAGE = CURRENT x RESISTANCE you get: 150mv / 20A = 7mOhm for cell #1, 12,5mOhm for cell#2, 5mOhm for cell#3 and 7mOhm for cell#4.
you need to notice that this method just helps you determine the weakest cell in ONE pack, as this measurement depends on starting voltage, time till voltage measurement after power connection and some other things.
i hope you get the idea, and i got the calculation right

feel free to ask ...