It seems unlikely that the difference between a nautilus at 10w and a subtank at 36w is solely down to resistance.
That depends entirely on your mod. You cannot change the voltage or wattage on a mech mod, so on those the wattage is entirely dependent on the resistance of the coil.
The only rational way of making the comparison would be to build 2 coils on the subtank - one of .5 and one of 1.8. Run 36w through each and then report back.
Wattage comparisons between bought coils on different toppers are meaningless - as you say above, there are many factors to consider inc coil design, airflow, juice flow...
On a VV/VW mod where you can set your own power level the maximum power will be dependent on coil resistance, the amount of airflow through the chimney, wicking efficiency (How quickly you can get liquid to the atomizer), the thickness of the liquid. The more air and liquid you can get to the coil the higher you can turn up the power without getting dry hits or burnt taste.
In theory you could run a 10ohm coil at 500 watts if you can give it enough air and liquid to keep it working efficiently. In practice you would probably need a chimney the size of a coffee can and a fuel pump from a car to feed it that much air and liquid though.
Coloring and flavoring also makes a difference. You can run higher wattage with a clear liquid than you can with a dark one. Some flavors and colors do not convert to vapor well so much of them remains in the wick and forms a syrup type substance that can quickly reduce wicking efficiency and create a burnt taste.
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