the ballast resistor limits current through the coil in order to stop the transistor in the box burning out, and to stop the oil in the coil boiling
coil and ballast are a matched pair.
and their total resistance is then matched to the type of box or switch you use to switch the coil off and on points, Mopar style box, HEI etc
then you get advertised performance.
plug gap etc
change the plug gap you change the point at which a spark starts at the plug
if you change the point at which a spark starts you change the environment of the coil in respect to magnetic field collapse, size of field and speed of collapse
change the size of the field and the speed of collapse and you change the imiendence of the coil at that RPM
the ballast and ignition box then need to cater for a situation that looks like more or less resistance
impedance is seen like a resistance to a power supply:- but impedance itself is a term covering a bunch of effects caused by the interactions between magnetic fields electric fields and their surroundings i.e iron cores and copper wires and coils .
Resistance DC
impedance is in the realms of AC or switched DC causing AC like behaviour in a system
you got to cover inductance reluctance and reactance i think.... its 35 years ago too much beer has flowed through my brain
dave