Ace -
DC resistance... mostly true... nothing to do with tone.... except in very general terms.
Smaller wire and higher DC resistance will "tend" to show fewer highs and greater output
Larger wire and lower DC resistance will "tend" to show more brilliance and lower output
You always have to speak in terms of both magnet type and magnetic field circuit
And you have to talk about the shape of the coils. Any of the old radiomen will tell you that the shape of the coil matters. You can't forget the henries, but the shape matters, which is why old radio sets were build with both low-wide and tall-thin coils, each having a different property.
Air core or ferrite core makes a difference, as also does ferrite vs steel or iron, vs whatever...
Any extra steel, steel plate, etc... will effect the magnetic field.... and effect the tone.
Winding - straight vs scatter... is really not much of a tone changer, no matter what folks think. What it does do though, is limit the winding due to the scatter having a lower winding density. There is also greater chance of interwinding shorts with scatter winding, and those do happen, and if not great, will shape the tone (without anyone really realizing what it is!).
