The problem I saw, at about 50 cycles, maybe more or less, because I was ignorant at the time of best practices, of continuously draining below 1V (and/or no rest cycles between charge and use, use and charge) is not just the internal resistance, but the increased voltage sag under load. The cell still works, still has capacity, still tests out "good enough," but in light applications, the light will run dim. I still use my abused Eneloop Pros, they still charge, hold charge, still have plenty of capacity... but they suck under any voltage load. But even if I am way off on my 50 cycle estimate of continual abuse, your 120 estimate based on that experiment still supports my recommendation for standard over pro. It's an economic question of lifetime ownership. The Pros don't make a whole lot of economic sense for # of charge cycles and fragility weighed against a negligible increase in capacity. If you have the capital to afford Pros and not care about this, lucky, then use L91 Energizer Lithium primaries instead, because at least L91 live up to the hype.
Also, standard Eneloops often exhibit better than spec capacity after a few charge cycles, narrowing the capacity gap between standard and pro. Unless there is some specific reason a user needs a little more minutes of light out of a cell before cell swaps, Pros are a poor economic choice for flashlights. By the numbers it is like 77% more capacity, but that is almost never realized because of how bad Pros can be and how good standard always is.