I have done some analysis and can respond to your points. I need to try to keep an open mind in case I was incorrect about my opinions! I think that low internal resistance is only a problem for supercharged NiMH.
So there are two competing theories.
Theory 1 is that the alkaline has higher open circuit voltage, but under load, it supplies lower voltage, due to internal resistance. It's unsafe to use nimh under normal operation, due to the higher closed-circuit voltage and current.
Theory 2 is that the NiMH generally has lower voltage, but right after charging in some chargers, it's in a "super-charged" state with a higher than normal voltage and this, combined with the low internal resistance of NiMh described by Led Lenser, can be dangerous. However in normal operation the nimh supplies lower voltage than alkalines, even under load, and is therefore safe.
Let's start with a theoretical consideration of the facts and figures you raised.
A look at voltage indicates that Alkaline AAA cells start out at 1.5 volts (typically) and NiMh AAA cells start out at 1.4 volts (typically).
I agree that under normal operation, alkaline has higher open-circuit voltage than NiMH. The 0.1V difference sounds plausible. According to the useful PDF links you cite, internal resistance of NiMH is 100 milliohms, and internal resistance of alkaline is 150-300 mohm. So the maximum difference in internal resistance is 300-100=200mohms. If the lower internal resistance of the NiMH was going to result in a higher voltage than alkaline, then the current would have to be 0.1/0.200 = 500mA. So the question is whether the current is that high. I address this in the next section.
I have done some empirical measurements of what are actually the voltages and currents in the Led Lenser H7:
Fresh alkalines. Open circuit V = 4.90.
Under load, V = 4.06 (this is 1.35V per AAA cell), i = 129.5m
NiMH. Open circ V = 4.13 (1.38/AAA)
Under load, V = 3.71 , i = 90.2m
As you can see, the current and voltage coming out of the NiMH is lower than alkaline.
Your datasheet says the max open circuit voltage of NiMH in normal usage is 1.4V. My experiment suggests that this is probably (?) a safe voltage. The only way to make it unsafe is to somehow charge a NiMH to a much higher voltage, like say 1.46V, which you might get after super-charging, if you don't let the battery sit for a while.
the alkaline cell will give us a theoretical current of 30 amps and with the NiMh cells we have a theoretical current of 42 amps
Your figures assume a short circuit current which I'd suggest is not relevant to the present situation. Our H7 will in fact experience much lower current, of the order of < 200mA. Also, the figures for internal resistance supplied by Eveready probably (correct me if I'm wrong) only apply to low currents?
It might be good if someone could replicate my experiment because the ammeter in my cheap auto-ranging Digitech QM1539 multimeter might be unreliable. My measurements of the internal resistance are for some mysterious reason a lot higher than the official datasheet, so maybe I've made a mistake somewhere?