Where the actual Force and Sense point terminates is critical for accurate repeatable milliohm levels. One reason we've developed an LCR meter SMD Fixture capable of accurate and repeatable low Z measurements, since experience with such proved difficult.
The concept with the SMD Low Z Fixture is to allow the DUT to make the Force and Sense connection, rather than the probe. The SMD DUT ends are conductive and solderable, and these "ends" create the connection.
Here's some images of the SMD Low Z Fixture (and the LCR DC Bias Adapter in background). The concept should be independent of the surface contact resistance, at least at the higher level, maybe not so much at the microscopic level tho, as the Force and Sense are terminated as the DUT connects the "split" surface contacts (see images, zoom in).
Later we plan on getting another PCB with gold plating to improve surface contacts and slight layout change (if interested let us know). This has proven quite good as shown, but does require a little fiddling with the DUT position to get good surface contacts, which there are 4 of, thus Kelvin Type sensing!!
BTW one thing we found out with this fixture was Zero Ohm SMDs ain't even close to 0 ohms, even the 2512 types
We know, we know, RTF Data Sheet
Best,