I tend to find zero voltage drop in all of my mech mods at the 510 and only see a drop based on the ohms of the coil..the higher the ohms the less drop i see.
So that being the case it seems a higher ohm coil will put you closer to the max capabilities of the battery as you have closer to the 4.2v as ohms climbs or less of a voltage drop in general.
Am i confused or on point?...lol
The higher the build, the closer you will get to the theoretical amp draw obtained from ohms law, because the assumption of 4.2V will become increasingly accurate. In that sense a higher build will take more advantage of the maximum voltage obtainable.
As you build higher though, as we know, amp draw becomes less, as does the wattage you get. Building higher will never out compensate for voltage sag, you'll always get an over all wattage increase as you build lower, be it theoretical or actual measured.
For me I find it best to place less emphasis on the actual voltage figure the cell is putting out for different builds. For me the voltage is useful as a comparison between batteries to tell me which will provide more wattage for the same build. Tuning your build to get low voltage droop is pointless because you're never going to get the Vape you want by doing that. Low droop need a a low (high ohm) load.
For me the potential of a battery is a combination of its safe amp limit, the Iver all voltage curve on a discharge and the amount of heat it produces doing so. Singling out one characteristic as a battery's potential I don't find useful for me.