Factory-made coils may have an "acceptable" inaccuracy of +/- of 0.2 ohms. For example, the box or package says the coil should be 0.3 ohm, but if you measure it with an ohm reader or resistance meter in a regulated mod and its off by 0.2 ohm its considered to be within "acceptable tolerances" by the manufacturer.
To me, that may be acceptable if you are using a regulated mod because the regulator chip won't fire if the resistance is too low to be safe. However, that would be unacceptable if using an unregulated mechanical mod because 0.1 ohm is probably too low for most batteries. A mech mod doesn't have a safety feature to prevent firing an unsafe coil because it doesn't have a regulating chip.
Coils will also gradually increase in resistance as they age and collect byproducts of unvaporized sugars and flavoring agents.