Post #6 here: https://budgetlightforum.com/t/-/21369. I recall the PDF spec sheets form Panasonic confirmed those #'s StyXSIS posted there. Here's a press release from KeepPower on them: http://www.keeppower.net/sdp/1356484/4/nd-5804170/144211.html
IS says 35 milli-ohm here: illuminationsupply.com-panasonic-ncr18650pf-2900mah
I could only conclude from all this, it's higher internal resistance than a PD, but maybe this was all prelim specs?