Unless you put your device on a scope and measure its true outputs objectively, then we are dealing with unknowns. When mitigating risk, unknowns has to be factored in and compensated for. The calculations performed are best case scenarios and not true representations of what is actually going on. Your device maybe only 75% efficient, therefore your wattage, even with full 4.2 volt charge, could still exceed the batteries CDR rating. Could also mean you are vastly exceeding the CDR at 3.1 volts. Your device may also not be accurate in its wattage output. It is not uncommon for a device to exceed the prescribed wattage – perhaps 160 watts is actually 170. OR…it could be even less, like 120 watts. These are not the most accurate devices.
It is good practice to give a little head room and not run your batteries at their fullest CDR extent. It just less stress on your batteries and allows for other variances.
2 amps above a batteries CDR rating does not sound like alot. But we have to set a base line in order to mitigate risk. Otherwise, 2 amps could turn into 10 amps, or even 20 amps. And before you know it, you are dealing with an exploding battery and perhaps injury. It’s not worth it just for the sake of experimenting with a high mass coil. I know you want to vape at higher wattage, and that is fine – but I can not recommend exceeding the batteries CDR.
Give the coil a pre heat if you really want to try it. Take a short draw then quickly take another normal draw. The coil will not drop back to room temperature therefore you lessen the ramp up time with the second draw.