There are of course other factors to consider when discussing HEAT. As of this moment, I have two identical mods, running two DIFFERENT tanks and coils. Both mods are in TC mode, both set to 470f, at 35 watts. Both attys show .5 ohm coil resistance. The only differences are one tank is a Cubis Pro with SS316 coil, the other is a Melo 3 Mini with a titanium coil. The Melo coil heats up the whole mod, while the Cubis does not. There are many design differences between tanks that can influence the overall HEAT you may feel when using them, besides the volts, watts, ohms, etc.