What does measuring resistance of a plug tell you, some resistance, open or solid? A little carbon cani distort the readings and some plugs use a small gap internally to act as resistance. When you are charging a customer by the hour why do it? Replace and recycle, go for it, but I still say testing it is a waste of time, unless you’re that curious.
Most plugs are 4-6K Ohms. Some are 10K Ohms. Same as a resistor on a circuit board. If it doesn't measure to rated spec, toss it and replace.
Engine carbon WILL skew your readings buy insulating your multi-meter probes. It will read open with carbon = no connection. Clean the tip to fresh metal might get you back to 4k Ohms.
Testing saves your customers money. Firing the parts canon replacing everything under the hood and it still doesn't start, isn't wise. We all read this same recipe on here. Guys changed everything THEY new to change, mower still won't run.
Far as your business model, you charge for your time and materials. Not the entire Briggs line of replacement parts. You use some carbutrator spray, charge for a new can. Shop rags, check. Thread locker, yup. We just got charged $40 for shop supplies at a Chevy dealer for a WIPER MOTOR replacement. They are doing it, you do the same. Everyone is price gouging.
And to add YOU are one of the guys I would pay for your service. If it costs what you said it did, I would pay it. Slap the dead parts on the counter. Test them in front of them. Show the customer you know your stuff. They will come back. Let your wisdom and confidence shine.
slomo