At 10A it reached about 2750mAh. This is below average performance for a 3100mAh-rated cell at 10A. I am giving this cell a capacity rating of 3000mAh.
At 15A the maximum temperature reached 74°C. This is the temperature a Samsung 25R reaches at 20A.
At 20A the maximum temperature reached 88°C. This is way above the 78°C average for a cell operating at its CDR.
At 25A the temperature rose to 102°C, exceeding my 100°C safety limit.
Discharges at 30A and 35A were not done as it would have resulted in the cell temperature exceeding my 100°C safety limit.
A discharge at 40A was done to show the performance of the cell at its 40A rating. The voltage dropped immediately to 3.3V and sank down quickly from there.
While five additional cycles at 20A only showed about the same amount of damage a cell being operated at its CDR for several cycles would show, it runs way too hot at 20A.
I am setting a CDR of 15A+ for this cell. It runs at the same temperature as a 25R at 15A but is too hot at 20A. It is most certainly not a 40A cell.
A single pulsed-current discharge at 40A (4 secs on/30 secs off) was done to test the cell at its rating. The first pulse dropped the voltage down to about 3.2V. Its temperature rose to 66°C before the voltage eventually dropped to 2.50V.