@Wooglin I've been thinking a lot about this and I just tested it. I'm afraid I think you've overlooked something, and it is in fact only going up to 60W
When you saw it firing at 3V, I am pretty sure that you saw that at the end of the vape, or at least during the middle. Not right at the start of the vape, when the coil was actually at 0.076. And any voltage from later in the vape is when the coil is no longer at the base resistance due to increased temperature.
I just did a test: 50J, temp at 430, dual coil coming out to 0.079. When I first press fire, it shows first 2.00V which is just over 50W. Then by a second or two later, it's increasing up to 3V as you saw.
But as soon as the coil heats up, it is no longer at 0.079 ohms. The resistance of nickel increases dramatically as the temperature increases. So when we see it at 3V the resistance will actually be more like 0.15 according to Ohms Law, assuming a max of 60W.
With other coils at higher ohms I have seen initial voltages applied that were close to 60W, but never anything over it.
So I am pretty much convinced that TC is a max of 60W as expected from specs.
If I'm missing something myself please do let me know - obviously I'd love to hear it can fire higher than 60, I just don't think there's any evidence that it can.