Here's my (probably incorrect) attempt to apply Ohm's Law, at the low-SOC and full-SOC of the cell:
You are calculating the resistance of
your load. That has nothing to do with the cell.
The interesting parameter
about the cell is its internal equivalent series resistance, ESR. This acts in series with your load resistance, and "causes" a voltage drop. For example, if the cell is at 3.3V and you apply a load of 10A, and cell voltage drops to 3.2V, cell ESR is 0.1V/10A = 0.01 ohms. You can also then calculate that I^2*R = 10^2 * 0.01 = 1W of heat is generated in the cell. If the load is supplied with 3.2V and 10A, you can further calculate that the
efficiency of the cell is 32W / 33W = 97%.
Now the rest of my post discusses this equivalent series resistance of the cell.
My understanding is that resistance increases as the cell charges.
Usually not. While internal resistance is a function of the state-of-charge, it's usually
fairly constant between maybe 30%-100%. It is typical though that resistance increases
near empty.
The only ways to get
actual data instead of such generalization are: measure for yourself; find reliable data published by others; or commit to buy millions of cells and get the manufacturer to supply the data you need (under non-disclosure agreement, of course).
The datasheet says "Internal Impedance (1kHz AC typical, mΩ) 8". I don't understand what that means.
Many don't. It's a nearly useless number for a battery user, i.e., the system engineer. It is somewhat usable as a cell quality control number.
If you apply a load which changes its load current in a sinusoidal waveform at 1kHz, you will see a varying voltage drop compared to the ideal cell output voltage. This impedance is dU / dI.
The cell physically acts like an electrolytic capacitor, which helps source (and sink) current at short timescales. This makes the AC impedance number lower (better) than the DC resistance. But if you try to load the cell for 10 seconds, capacitively stored charge is consumed and the chemical reaction thing has to supply all the current, making the voltage drop larger, and lower-frequency impedance larger. Usually maybe something like double the 1kHz figure. The problem is, while the AC impedance number is optimistic, it's hard to predict
how much exactly, so it's nearly useless if you want to calculate things like cell efficiency, how much the cell heats up, how much the output voltage sags, etc.
1kHz AC impedance is also more constant regardless of state-of-charge, which some people consider an "advantage" for some weird reason. Of course, really it's only an indicative of this number not representing the real world, because we mostly care about the DC characteristics of the cell. (Not to say 1kHz performance is totally useless - for example mobile phone applications need short large burst currents and benefit of this capacitor-like behavior of cells.)