Gameover I'm with you. My understanding is that the "C" rating is an indication of a batteries ability to retain its capacity at a high current draw ie. 30C,40C and not a measure of internal resistance. Does a Thunder Power 40C perform 33% than a Thunder Power 30C? Not in a rc car it doesn't. What really matters is the voltage curve under discharge.
The only way we can know what cells are the best and best value is if more of us do some back to back testing and post the results.