I have been doing some thinking on this question, and I have an empirical data point to add.
My Morgen has an analog Voltmeter and Ammeter built into the dash. While accelerating at full throttle I noticed the 60 Amp Ammeter was pegged, and took a look at the Voltmeter as I let off the throttle. The voltage went from just under 53V to a little under 54V. If we were to attribute the entire voltage sag to battery internal resistance (not really accurate, but not too bad) it would give about 16 milliOhms for the upper limit of the series/parallel resistance of the string of cells. That would seem to make the idea of 100 milliOhm resistance of a single cell seem untenable, unless the cell was about to die.
I also Googled some manufacturers, and found some data that points to anything over 10 milliohms as being a failure indicator, with less than or about 1 milliOhm being a pretty good number for most cells when new.
So where did you get the .1 Ohm value?
TTFN,
Dennis