Pretty much the protected ICR batteries are rated 2C, 2 x the mAh of the battery (some can handle higher current, at least for shorter durations, but using 2C is a good starting point). This is called the "maximum continuous discharge current" -- the battery vendor is asserting that their design is safe in applications up to that current even for something like a flashlight (where the current is drawn continuously).
Smallish battery, 650 mAh. 2C = 2 x 0.65 = 1.3A is about the most you want to drive it at. If a particular battery is rated for a bit higher C, and/or the PV has some protections of its own, I don't mind going somewhat higher on draw, but it should be a conscious decision (educated consumer).
Big 18650, 2600 mAh. 2C = 2 x 2.6 = 5.2A, a LOT of current, fine for any single-battery non-boost (non-VV) PV.
IMR comes into play if you need more than that 2C rating. IMR can typically handle 8C or greater (many are 10C, even more).
Smallish battery, 500 mAh. 8C = 8 x 0.5 = 4A is safe, and a 10C battery could run 5A continuously.
IMR is particularly popular for the single-battery boost variable voltage devices because they draw a lot of current, though with the newer > 2500 mAh protected ICR I don't know how important that really is, since the batteries are rated for a pretty high output (take an AW 2600 mAh, drained down to 3.4V -- 3.4V x 5.2A = 17.7W, enough to drive a 15W output with only 85% efficiency). Nonetheless, the halfway decent boost VV all have multiple electronic protections, so the IMR is a "safe" bet, why manufacturers recommend them. (though even IMR can go into a thermal runaway).
For my unregulated, no protection, single battery, bottom feeder, the AW 2600 mAh protected ICR was a no brainer. Plenty of power for a 1.5 ohm atty, maintains voltage well at 2.5A load (the 1.5 ohm working area is around 2.5A), stays well within the 2C standard (most of the time < 1C, except right when I first start using it), the protection circuitry covers me for things like atomizer shorts. I also have a 3100 mAh protected ICR, but the 2600 mAh tests better for this application (at 2.5A, you get more runtime at or above 3.5V with the 2600 mAh compared to the 3100, according to comments over in the SuperT vendor area -- the supplier checks out batteries pretty frequently, a good source of information).