[StanSimmons]

Yes, the Internal Resistance ranged from 0.35 to 0.53 MOhms.

From what I've read, IR seems to vary wildly with charge state and temperature, so I'm not as concerned with IR as I am with Ah.

[JRP3]

I'd expect that cells from the same batch would be measured for resistance at the same time, therefore same SOC and same temperature.