That is true but, as I keep saying -Precisely..... and when is the measurement of the 23 K ohms made ? Very unlikely that it will be made when someone is in the bath or efven shortly after the person gets out of the bath so the decision to bond or not to bond is not made on data from the main use of the bathroom.
The figure of 23kΩ is merely a number derived from 10mA @ 230V and not actually a likely result from testing.
As mentioned earlier 24.5kΩ is a more realistic value.
You may apply another current value you consider safe if you wish balanced with the preferred situation of not earthing unnecessarily.
I use the term 'earthing' here because wrongly applied 'bonding' is not bonding but earthing.
My point was that with RCDs (and the accompanying conditions) no supplementary bonding is required so rendering any discussion redundant.Only if the total impedance of the circuit that includes the human body is low enough to allow 30 mA of earth current to flow.RCDs save a lot of uncertainty.
You are still free to apply supplementary bonding if you wish.