All right, I came at the end of this testing process. 
I did everything according to IEC official capacity measurements verification (Know-how).
Five cycles in total.
IEC informs that at this testing, the battery
this might stretch or might lose capacity, but the actual goal this is the discovery of
usable capacity.
Two batteries these they can not be 100% identical in capacity.
Ansmann datasheet this informs of a
Min/Max capacity range at
0.5C discharge, anything between
270 ~ 300 mAh this is considered
as a good manufactured product.
This entire testing process for these Ansmann Typ 280 9V PP3, this worked as a benchmark for these batteries, and also as a benchmark
for my bright new computerized battery capacity tester.This tester (two active slots) demonstrated an extreme level of measuring precision about energy calculation, and accurate timing down to the last second.
Now I have obtain significant amount of confidence, in favor of the batteries and in favor of my testing system.
If I had to print my lab test report, the numbers bellow they would be in it.
DUT No1 Five cycles according to IEC 262 mAh / 2.21Wh
274 mAh / 2.36Wh
275 mAh / 2.37Wh
278 mAh / 2.40Wh Gain +6% (R 668 mOhm DC Mode)
274 mAh / 2.38Wh (fifth Cycle)
DUT No2 Five cycles according to IEC283 mAh / 2.39Wh
288 mAh / 2.48Wh
287 mAh / 2.47Wh
295 mAh / 2.55Wh Gain +4% (R 651 mOhm DC Mode)
289 mAh / 2.51Wh (fifth Cycle)
Regarding battery internal resistance measurements.All the testers these performing this measurement in DC mode, they deliver trust able measurements
within a window of time of the entire testing process.
This time window starts approximately after the first hour of battery discharge and ends fifteen minutes before the battery reach the termination voltage.
I did confirm this detail, at about twenty testing cycles, with my system.
8.4V PP3 this is actually
a battery pack of seven cells, near to termination voltage, all seven cells trying to recover their voltage back at 1.4V.
The tester pauses and trying to measure float voltage, but they are too many sources these causing sudden voltage increase, and this phenomenon it does drive the tester at significant measured error.
At battery internal resistance measurements
of a single AA or AAA cell, at the last minutes before voltage termination, these are somewhat more error free, in comparison of how it behaves an 8.4V PP3.
Personally because I hate measuring errors no matter of which factor this causing them, I am going to trust internal resistance measurements, when these are taken within
the flat section of the entire
discharge curve.
And I will disregard or ignore, these measurements at the
first and last 40 minutes, of a testing process.
