Ok, I'll try to fully explain what I want to measure. When we get a brand new fully charged battery, the overall resistance is R = R1 + R2 where R1 is the metal resistance (includes voltmeter contact, posts, internal grid and probably something more) and R2 is the resistance due to electrolyte contact to the plates (amount of available contact e.g. due to sulfation, smaller plates etc).
R1, based on what I have read should be very small let's say 10mΩ and should be almost the same in all batteries (the range 8-20mΩ I said above and primarily affected by the quality of materials and the connections used). R2 would vary greatly based on the capacity of the battery and CCA ability (smaller/bigger plates exposure and electrolyte density).
So, what I plan to do, and thus my question, is to establish a way to measure R1 which is a direct measurement to estimate the battery condition. So, when I get a new brand battery, which I will assume it is "perfect" without corrosion/sulfation etc, I'll measure the resistance using the load and estimate the overall R using V=I*R.
In this first R result, I'll consider R1 to be minimal to R2, perhaps equal to 0 because all the actual measured resistance will be due to the available current that can be drawn by the electrolyte towards the plates. I'll keep a note of this R2. Actually this R2 would possibly be derived by CCA (another equation) since CCA in practice is a measurement of available plates exposure to the electrolyte and transferable energy ability (approximately).
Now, after some time when I'll measure the battery with a load again, the battery will possibly has suffered corrosion, sulfation etc. Assuming I have fully charged the battery, I'll get a new combined measurement of R = R1 + R2 where R2 is the initial current deliverable ability of the electrolyte to the fully exposed plates (when no sulfation or other damage has occurred) and given the electrolyte condition does not change (assumption again - I mean its ability to deliver current is not affected), any increase to resistance measurement should be attributed to R1, which includes internal corrosion, sulfation buildup etc. Therefore I have a way to directly measure the internal condition of the battery (not the actual charge in there).
Now, R1 in brand new batteries shouldn't be affected by the capacity/CCA ability since it is only metal and any variation should be attributed to the quality of metals but it should be small i.e. in the range 8-20mΩ. However, if I use directly the V=I*R, a low CCA battery will really show me the combined resistance which includes R2. However, the real measurement of the condition of a battery is R1 only. I hope I made more clear what I'm after. R1 in practice will tell me (approximately) how much corroded/sulfated etc the battery is. The reason I expect some form of CCA (or some other such measurement) to be in an equation is to eliminate the influence of R2 in the combined resistance.
And yet another question: those battery testers that measure battery resistance, what do they actually measure? R1, R2 or R1+R2?