To Zlymex,
I very much doubt that the Fluke 81Meg resistor is wire wound, not that it isn't possible to get a length of wire that long, for the smallest wire size available that is 16,200 feet nominal, the problem being that the largest bobbin size which is 0.500" D x 2.000" long can only hold about 30Meg with the smallest wire. Not to mention if and that is a big if, a length of wire over 3 miles long could be obtained, the winding time alone would be in hours. This very fine wire cannot be wound at high speed or you risk breakage. Unfortunately with the high cost of fine wire, high values of resistance become quite expensive, unless the requirements need the stability and reliability of wire wounds, the cost is often not justified any more. Even 10Meg resistors are going to cost quite a bit, granted they can be on the order of 1PPM/°C or less with very high stability but it is going to cost you. With the exception of repairing resistor standards, I generally have not recommended the cost of PWW resistors, I will quote them of course but unless you really need them, you're probably going to say ouch! Nothing can be done about it per se, the wire manufacturers pretty much price the wire at whatever they think the market will bear. Despite metal costs coming down dramatically in the last year or two, the price of Evanohm has not come down. I've had about roughly a 300% price hike in cost over the last decade or so which is something I have no choice but to pass on to customers.
To give you an idea, for that 81Meg resistor, the cost for 16,200 feet would be around $434.00 and that is just for the wire.