Owen Duffy wrote in news:Xns9D995B6088AFDnonenowhere@
61.9.191.5:

....
Clearly, dissipation in Rs is related to Vr, but it is not simply
proportional to the square of Vr as believed by many who lack the basics
of linear circuit theory to come to a correct understanding.

Thinking about this some more, it should say:

Clearly, dissipation in Rs is related to Vr, but the contribution due to Vr
is not simply Vr^2/Rs as believed by many who lack the basics of linear
circuit theory to come to a correct understanding.

Owen