Besides the relative amount of involved R&D, there's an additional factor which needs to be understood, and this is energy density. At comparable values of internal resistance and format, power cells with higher levels of energy density will have lower continuous ratings because these need to be adjusted to meet thermal limits. One of the main reasons LG HBx type cells have 30A ratings is their low capacity; Sony VTC5As can't have such continuous rating because they would overheat before end of discharge, not because of comparatively sub-par internal resistance.
26650 cells have not been developed by the big f̶o̶u̶r̶
three (Panasonic-Sanyo, Sony -soon Murata- or LG). Their internal resistance is comparatively “high”. There are, however, some nice cells, like the IJOY INR26650 4200mAh, and I'll also mention here the latest units from PLB (LiitoKala 26650-50A and Shockli IMR26650 5500mAh) because of their advances in energy density (Shockli IMR26650 5500mAh has proven to deliver almost 5600mAh down to 2.8V at 20A!).
A123's LiFePO
4 ANR26650M1-B can do 60A continuous hitting ≈80°, but this in part is because of its low energy density (effective capacity above 2500mAh down to 2V).
Cheers
