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I always treat it as the definition of resistance. In like manner dV/dI
is the definition of dynamic resistance. I call neither a "law"; to me
they are definitions of useful quantities. The statement that R is a
constant might be called Ohm's law, obeyed - within limits and under
certain constraints - by some materials. But Ohm's law cannot say
anything about resistance until resistance is first defined. To lump both
the definition and the law in a single relation is either redundant or
contradictory, and certainly wasteful of notation, and confusing.