This is what Imeo said about Iatty::
Guys, the thickness of the wire plays as big role as watts do. If you put a thin 3 ohms wire (0,1 or 0,13mm) on a 3,7 volt device it will work. But if you do the same but with a fat wire (0,16 or 0,18) it will not work or it will work but with much less smoke or hit.
About vaping experience, dont forget the wick we use.
In another post::
Zor, if you wonder what I have thought, I have already said it on forum 2 times but noone paid real attention. So, lets say that I make a resistance at 3 ohms with a 0,13 mm wire. Another man makes a resistance at 3 ohms with a 0,25mm wire. We have both same watts, yes? The second man will be able to vape? Not at all. So watts is not what we really need, its a useless unit. Changing volts is more efficient even if it looks like the opossite is better. But changing volts we are not sure how far we have to go if we want to have the power we need to burn the liquid, because of the width of the wire. So the simple solution is something else. We have to change something else to have exactly what we want. Thats what I am making all those months. I will not say more things about it for now for obvious reasons