97

Update (see highlighted in red).

I am pretty much amazed about the extreme low impedance of the Tesla cell (Sanyo NCR21700A 5.000mAh 15A).

Format Name Type PCB Impedance (mΩ)
21700 Samsung 30T FT 6.0
21700 Samsung 40T FT 7.4
21700 Sanyo NCR21700A ("Tesla") FT 11.2
21700 Sofirn 4.000mAh (w ring)
 FT 13.5
21700 Sofirn 4.000mAh (w/o ring)
 FT 13.6
21700 Efest 5.000mAh FT 20.6
21700 Samsung 50E FT 22.0
21700 Acebeam 5.000mAh BT x 30.4
20700 Acebeam 4.250mAh BT x 21.6
26650 Shockli 5.500mAh FT 12.5 - 12.6
26650 Shockli 5.500mAh BT 12.7 - 13.0
26650 Keeppower 6.000mAh FT 16.4 - 17.5
26650 Keeppower 6.000mAh FT x 31.5 - 33.2
18650 Sony VTC6 FT 11.8
18650 Samsung 25R FT 12.2
18650 Samsung 30Q FT 12.5
18650 JetBeam HR26 2.600mAh BT x 16.5
18650 Imalent MRB186-P30 BT x 19.3
18650 Wuben 2.600mAh FT 23.4
18650 Sofirn 2.600mAh BT x 41.9
18650 Sofirn 3.000mAh BT x 45.2
18650 Xanes 2.600mAh BT x 45.3

Obviously, Sofirn rewraps cells of different manufacturers as can be seen on my comparison of two Sofirn 21700 4.000mAh batteries. Both batteries were part of two C8F 21700 flashlights. The one with the recessed ring in the bottom seems to be a Lishen 2170SA. Fortunately, both the one with ring and the one without seem to have similar specs in terms of capacity and performance.