In the mechanical world you would want to go parallel with lower ohm builds as the current drain is split between the two cells (you don't get that with series). You should make sure that you have safety margin (never draw the amount or more current that the cell is rated). I would not consider either of the resistances you mention as safe (0.06 Ohms would draw 70 Amps at 4.2 Volts giving 294 Watts, 0.1 Ohms would draw 42 Amps and give you 176 Watts) The 0.1 Ohm build is on what I call the edge. 42 Amps divided by 2 is 21 Amps and since most cells are rated for 20 Amps Constant Current you can see what I'm getting at. What if one cell has slightly less internal resistance or is slightly weaker than the other? Also, how sure are you that your Ohm Meter is super accurate? Personally, the lowest I would go would be 0.15 Ohms which would draw 28 Amps and give you 118 Watts.