any resistance I add via the coil would lower that.... is that correct?
No, you're still thinking in mech terms. What your resistance is on a regulated mod is essentially irrelevant, all that matters is the
"60W" setting on your mod. Let me "draw" the example from above again
<---------------------------60W---------------------------
(atomizer)<--60W--|regulator board|<--60W--(battery)
The regulator will draw (at least) 60W from your battery. When your battery sits at 4.0V that's 60W/4V = 15A,
when your battery is almost empty and at 3.2V it's the 60W/3.2V = 18.75A calculated above. You see that the emptier your battery gets the more current the regulator will draw to get 60W out of your battery, that's why the lowest voltage the mod allows is so important for choosing a battery.
Don't forget what I said above about efficiency, your board will draw even more from the battery than the calculated Amps because it needs some power for itself to work, that's why I divided 18.75A/0.9 = 20.8A to account for 10% power loss in the board (so if the battery is at 3.2V the regulator will draw 66.5W from the battery to deliver 60W to the atomizer).