Today, I tested some new cells with my SM8124A. This is the impedance I measured:

Format Name Impedance (mΩ)
21700 Samsung 30T 6.0
21700 Samsung 40T 7.4
21700 Samsung 50E 22.0
21700 Sofirn 4.000mAh 13.6
20700 Acebeam 4.250mAh 21.6
18650 Sony VTC6 11.8
18650 Samsung 25R 12.2
18650 Samsung 30Q 12.5
18650 Imalent MRB186-P30 19.3
18650 Wuben 2.600mAh 23.4
18650 Sofirn 2.600mAh 41.9
18650 Sofirn 3.000mAh 45.2
18650 Xanes 2.600mAh 45.3