My p26a is about 19 mΩ
My 30q is about 22 mΩ
Just another couple data points, DC internal resistance average of four cells...
P26A = 18.7mOhms
30Q = 22.1mOhms
Essentially equal to your readings.
Measured at 24°C (+/-2°C) after a 500mA charge to 4.20V down to 50mA and allowed to rest for one hour.
In my testing the 30Q and VTC6 can offer a little more run time down to 3.2V (under load) at under 50W or so (about 17A). This depends a lot on the cells you have though as all the ones from the big manufacturers, except Molicel, can be different grades stored under various conditions and from a wide range of dates-of-manufacture.
Add on all the variables involved when comparing cell performance when vaping and it can often be hard to spot even a difference of several percent (run time).
Lastly, the DC IR only predicts the voltage sag at the start of the discharge. The chemistry of the cells can affect how the IR changes as the state-of-charge and cell temperature Changes during discharge. A higher IR cell (of equal capacity) can run for longer than a cell with a lower IR, depending on how the chemistry of the cell reacts as it’s discharged. This is where the Wh specs (at the power levels of interest) can be so helpful as they tell you exactly how much energy each cell delivers for the entire discharge.
I’ve only seen small differences between the Wh specs for cells continuously discharged and those that are pulse discharged, under 5%, and the cells didn’t change their relative performance. That is, the best performing cell when discharged continuously was usually the best performing one when pulsed. Only if the cells were within a couple percent of each other was there a chance that performer #1 might switch places with performer #2. But we’d never notice the differences in actual use.