Of course that was a joke Henrik. :-D

Anyway, due to a recent dispute I had I ended up with these cells I have no idea where they come from (got ½ my €urobucks back):

Here is the test I made with the known good 25Rs:

It seems there's some cell differences, i.e. they're not as consistent as premium brand ones.

With the help of a friend, multimeter and precision power supply we made some measurements and sort of estimated their internal resistance: 33, 34.4, 36.6 and 37.6mΩ, for an average of 35.4mΩ.

Who could be their OEM?

Cheers ^:)