Just a comment.

Even such a thing as a small 1/2-watt resistor has distributed R, L and C.

L and C can be calculated from physical dimensions.

A resistor can be treated as a helically-loaded transmission line in exactly
the same way as a helically-loaded antenna. If the frequency is high enough
the radiation resistance can be taken into account.

Just calculate the input resistance of the line with a short circuit at the
other end and the job is done. The performance of dummy-load resistors can
be determined in the same way.

If you (in the plural) are unable to do this then you are unworthy to call
yourselves engineers. Whatever happened to your education? ;o)

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Reg