Ohmic resistance will say nothing about the windings itself. If a coil is layer wound or random (cheap method), no ohmic resistance will tell you.
If a coil has pied secondaries or not (special winding method), no ohmic meter will tell you.
What materials were used for isolation, no ohmic resistance will tell you. What annealing process for the lamms, same.
The simplest things may be calculable with an ohmmeter, for others you'll need a capacitance meter. And for all other aspects of a quality SUT just reverse engineering will do. And even then sometimes its not easy to replicate. Btw, perfect measurements don't even tell about perfect sound at all.
A WE 618B may have such a limited bandwith and such bad measurements compared to some SUT today, I would prefer this seven days a week to modern transformers. Just because it has the magic and realism in the midrange of the tone spectrum, it sounds so real. I don't need either 5Hz or 300Khz, just because thats not where the hot spot of all audio appears to happen. The better measurements don't have brought us better and more trustworthy sound. Same thing has happened as in the audio amp section. A five hundred transistors amp may have better specs in the end, but it doesn't sound as pure to me like a handfull of tubes put together oldschool to make up for a full function pre- or power amp. Just my two cents on this topic.
What appears on first look like easy math will become much more complex in the end, when it comes to all things that can destroy or enhance good sound in every audio unit. Its not simple as math alone and the formulas will tell you just the surface complecity of the task. Math is always a much simplified model of the real physical world.