Many thanks CamLight for battery test work and sharing data.
Yes, temperature is the key for the hidden questions. Recently I made a few tests on panasonic/sanyo 18650GA and ration between DC internal resistance, current and temp (Kelvin losses). First I put battery in termally isolated environment, heating with 1W (1 J/s) and calculate 55 J/*C thermal capacity. This mean when losses is 1W battery temp will rise each second with 0.0181 *C. After that I discharge battery with 5A expecting 1W loss (40 mOhm DC internal resistance). But battery heat up 0.025 *C/s or 40 J/*C. I repeated several times all tests and differences were max 5%. Accuracy for my measurement devices is 1%. Efficiency of chemistry changes added more losses and DC internal resistance not determined correct current heating. Have more tests to do...
Defense video for effest 35A 2800mAh (maybe LG HG2

): https://www.youtube.com/watch?v=dYM80n88Zew
From this test I calculate average 48-55 J/*C but chemistry, environment and current are different.
Punx0r said:
The Sony VTC5 seems to just edge out the Samsung 25R, but it's literally twice the price and fakes abound. A friend reported the 30Q didn't perform as well as the 25R in his sub-ohm (0.3 or 0.4 ohm from memory) vape.
It's about time someone produced a milli-ohm mod powered by A-spec nanotech
LiPo is not save. If LiPo is in 18650 shell capacity will be near 1Ah... close to LG HB6.
Internal resistance is in close ratio with specific capacity ( mAh/sm^2). Hire is my
idealized chart for the best 18650 cells: