OK - seeing your your post now I see what you mean now. So the higher the ohms the thinner the gauge for a better vape.
I would not necessarily say that the thinner gauge is a better vape or not, as it is all subjective as to what you are looking for. I usually build 26g in everything and run it around 20W - 25W for a warm vape. I have 28g in the FeV VS right now 8 wraps on 2.5mm for 1.4 ohms and I run it at 20W as well.
If you have a look at the Steam Engine site I posted in those links. You can play with the power setting in the Results Box on the right to adjust the reported Heat Flux of the coil. I try and keep my coils around the 200 mW/mm2 setting changing the gauge of the wire/resistance/ID and power will show the results in this box.
I run dual 26g, 6wraps each on 2.4 for a total of 0.4 ohms in the Big German. This requires me to run that unit at 37W to vape at my preferred heat flux of 200. I could run it at 20W for a much cooler vape at 110 on the meter.
It's all what you are looking for and my settings might be too hot for you and too cool for someone else.
I find the more surface area a coil has the better the flavor is for me and 30g wire has too little surface area and gets too hot to quickly and it to flimsy to rewick.