Great explaination.
I think C-rating is more of an empirical value, included in the datasheet of the cells.
I does makes sense that lower DC IR cells can provide higher amps.
With DC IR and current value, you could calculate the Voltage drop of a given cell ( dV = R x I ) (R is DC-IR not AC).
With that given voltage drop, you can calculate heat losses : dP = dV x I (also dP = R x I^2)
There is a way to calculate temperature by using the value from heat losses (dP) in watts, but I don't know how to do it as it requires advanced knowledge about the capacity of metal and enclosed chemical in cells to dissipate that heat by radiation, convection, etc..., the surrounding ambiant tempertures, the size and shape of the cell, etc...