Sorry GM I deleted it because it was stupid. I thought I got it off before anyone saw it.
Not according to the table above. You'll notice that at 3.7 volts a 1.8ohm does 7.6 watts and at the same 3.7 volt a 2.5 Ohm only does 5.5 watts. The heat raises but the wattage drops and causes less stress on the batteries.
I actually thought you had some good stuff in there!
Not to beat a dead horse. But - At a fixed voltage, as you lower resistance, you draw more Current and the Watts(which has a direct relationship with Heat in this application) will Increase. As you Increase the Resistance, at a fixed voltage, Current draw drops and the Watts produced also drops. E=IR, P=EI, P=I2R