Well, let me add my 2 cents worth here. I'm not an engineer, and its been a long time since I took college physics, so my theoretical knowledge is pretty weak, but here's my logic on this.
A given ground rod will have various properties. One property is resistance. Another is impedance. After we connect that ground rod to an AC system, it does not loose its resistance property. Resistance and impedance are not mutualy exclusive. The rod will have a resistance to ground and an impedance to ground. My understanding is that impedance varies with the frequency of the current. The NEC could have required an impedance at 60 hz of 25 ohms or less, but how relavant would that be? Would it be any more relevant that a resistance of 25 ohms? A likely purpose of the rod is to conduct lightning energy to the earth. What is the fequency of a lightning strike? If the NEC were to specify an impedance, at what frequency should that imepdance be measured? It would not be practically possible for the electrician to measure the impedance of a rod under lightning conditions. The resistance of the rod is a much more measureable property, and that is what the NEC requires to be measured.
The NEC speaks of Impedance Grounded Neutral Systems, because in that context, the relevant frequency is 60 hz. and it makes sense to consider the impedance with that known fequency.