1ophm at 40watts is 6.3 volts and 6.3amps, .2 ohms at 40watts is 2.83 volts and 14 amps. Yep, that pretty even draw at the batt. One is drawing more volts but at a slower rate than the other.
Bro, 40 watts from a 3.7v battery draws 10.81 amps, period. The
battery never outputs 6.3 or 2.8 volts. That's all taken care of by the board. The battery only ever outputs 3.7v, or whatever amount it is charged to at the time (4.2v fresh off the charger, maybe 3.5 or less when it's almost dead, but around 3.7 for most of the charge cycle so that's the number I have used here.) As far as the battery is concerned, 40 watts is 40 watts, is 40 watts, and it doesn't matter
one lick what's going on on the
output side of the board.