(Bear with me):
I just used 30 gauge kanthal by mistake and made a 2.4 ohm coil with my usual number of wraps. I normally use 28 gauge and get about 1.4 ohms. I actually had to lower my voltage from 4.3 to 3.9 at first, else it tasted like burnt and I still get a comparable amount of vapor. This is due to more than just Ohm's law.... thinner wire needs less amps to get to the same temperature. The end temperature is really what evaporates the juice and it is the amps-to-gauge ratio that gets the temperature going, not the volt-to-Ohm ratio. But.... this is still only part of the equation, you still need to account for surface ratio, which includes coil diameter, length and wire thickness. Then there is also capillary action that is composed of wick and juice density plus channel size-to-airflow ratios. This, in turn, is influenced by airflow-to-tanksize ratio, which can be influenced by the distance between the chimney bottom airhole and the coil. I've been thinking about this a lot in recent weeks and I came to the conclusion that there are more ways to Rome than one can account for.