thanks for the link to the zeva site, i did some calculations of internal resistance on the cells they had analyzed. i also will fill in some other numbers i had scribbled in my notebook and posted over on the group buy yahoo site.
cell#25 at sub C gave me

at .14Ah mark)
IR(2A,5A)=34mohm
IR(5A,8A)=34mohm
the average of #20 and #27:
IR(5A,10A)=30mohm
IR(5A,20A)=27.3mohm
#20 going from 5A to 29A

.15Ah)
IR(5A,10A)=(3.19V-3.02V)/5A=.17V/5=34mohms
IR(5A,29A)=(3.19-2.52)/24=.67/24=27.9mohms
#27 going from 5 to 29A

.14Ah)
IR(5A,10A)=(3.21-3.07)/5=.14/5=28mohms
IR(5A,29A)=(3.21-2.64)/24=23.8mohms
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IR calculations from the headway charts i got off the group buy site:
(i used 20% of the chart width, since it is scaled to the 2 volt cutoff endpoint. and i used 20% after this on the other cells) i don't know how to make the correlation to either RLT's graphs or the graphs from zeva, headway used 1C,2C, and 3C ranges for their graphs)
1C: 3.18V,9.38A into .33ohm load
2C: 3.077V,17.945A into .167ohm load
3C: 2.948V, 27.742A into .1ohm load
IR(1C,2C)=(3.18-3.08)/(17.95-9.38)=11.7mohm
IR(1C,3C)=(3.18-2.94)/(27.74-9.38)=13.1mohm
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IR calculations from the zeva site: (using 20% of chart width, arbitrarily. 1.5" from the left edge, 7.4" wide chart, voltage and current normalized to the scale)
Headway:
1C(.33ohm load)=(3.188V@9.45A), 5C(.167ohm)=(3.067V@17.75A), 10C(.1ohm)=(2.933V@27.6A)
IR(1C,5C)=(3.19-3.07)/(17.75-9.45)=14.5mohm
IR(1C,10C)=(3.19-2.93)/(27.6-9.45)=14.3mohm
for the other lithium cells, i used 1C,3C, and 10C
PHET PE-1150: (3.176V@1.164A), (2.982@2.92A), (2.546V@9.99A)
IR(1C,3C)=110.5mohm
IR(1C,10C)=71.4mohm
Huanyu: (3.08V@1.14A), (2.96V@2.73A), (2.50V@9.79A)
IR(1C,3C)=75.5mohm
IR(1C,10C)=67.1mohm
Valence 18650: (3.21V@1.21A), (3.10V@3.03A), (2.812V@10.76A)
IR(1C,3C)=60.4mohm
IR(1C,10C)= 41.7mohm
Valence 26650: (3.18V@3.12A), (3.10V@6.11A), (2.73V@21.24A)
IR(1C,3C)=26.8mohm
IR(1C,10C)=24.8mohm
A123 systems M1: (3.18V@3.15A), (3.08V@6.16A), (2.67V@20.17A)
IR(1C,3C)=33.2mohm
IR(1C,10C)=30mohm
for the first of the K2 cells, there is no current track on the graph at 10C, current is off the scale so i use 5C for the first cell's final measurement, 10C for the others.
K218650E: (3.13V@1.21A), (2.98V@2.93A), (2.74V@5.45A)
IR(1C,3C)=87.2mohm
IR(1C,5C)=92mohm
K218650P: (3.18V@1.27A), (3.03V@3.01A), (2.73@10.67A)
IR(1C,3C)=86.2mohm
IR(1C,10C)=47.9mohm
K26650EV: (3.13V@3.13A), (2.97V@5.94A), (2.42V@18.81A)
IR(1C,3C)=56.9mohm
IR(1C,10C)=45.3mohm
K26650P: (3.10V@3.02A), (3.02@6.04A), (2.64V@19.98A)
IR(1C,3C)=26.5mohm
IR(1C,10C)=27.1mohm
i think rick has some lifebatts, it would be nice to run them through the CBA too. i was a little concerned earlier about the 11mohm readings of the headway graphs before i saw the 14mohm meausurements of the zeva headway cells, some of the current independent measurements are much higher, but they appear to be well within the lower end of the range of measurements of the other cells, including the Valence and a123 cells.
hope this helps, i learned a lot. dennis