Its not a matter of "admission." You seem to have a mind set, possibly from another forum or from your work or home environment, that there is some kind of automatic and competitive ying/yang here, when there is not. This forum is not intended to be confrontational but rather cooperative. We are not here on the basis of controversy but rather we are here on the basis of assistance and cooperation. In that regard this is all I can say to assist you in adapting your attitude to the intent and rightful purpose of this forum. Please keep this in mind if the intent of your remarks is to merit response from me and other owners who are here to give and to get help from each other rather than to argue.
Aside from this I am having difficulty with your purpose here and what you are trying to say. (Dave, on the other hand, understands exactly what it is you are trying to say.
We know that Counter EMF is proportional to motor speed and can be used to measure RPM but with far more circuit complexity than when using a Hall sensor.
As for internal resistance I am not sure exactly to what you are referring to although you may be referring to inherent capacitance or the charge stored as an induction current in the motor winding when power is removed, which requires induction dumping before Counter EMF is stable in proportion to RPM.
Under no load conditions inherent capacitance or the charge stored as an induction current in the motor winding is small and dumping occurs on the order of milliseconds.
Under load, however, the current through the windings is much greater than under no load condition and a much larger inherent capacitance or charge stored as an induction current in the motor windings is developed which takes much longer to dump before Counter EMF becomes stable, with the initial spike also going deeper into the negative region.
But again I am not really sure if this is what you are referring to by internal resistance and even so what point you would be trying to make or what question you are trying to ask.