Feel like a stuck record here. Heres a picture. If you were to swap the resistances in the below picture you would have 80 volts between A and C rather than the 20 illustrated.
Sorry if I'm frustrating you! Needless to say, I am also getting a bit frustrated, but am trying to remain patient! I suspect that we are either talking somewhat at 'cross-purposes' or, perhaps more likely, that we are both saying much the same thing, but not fully understanding/realising that.
Is the problem perhaps that you are talking, theoretically, about resistances, whereas I am talking about 'practicalities'?
I have repeatedly said, and think you agree, that 'touch voltage' (A-B) is minimised by minimising the restance of the supplementary bonding path. (from exposed-c-p to bonding point). Is that the case?
If so, my (really only) point is that "minimising the resistance of the SB path" does
not necessarily equate to bonding a pipe as close as possible to the potential point of contact (e.g. a tap on the end of the pipe).
If some point on the pipe (feeding a tap) is closer to the exposed-c-p than to the tap, then the resistance of the SB path, hence touch voltage', will be lower if one bonds at the point than if one bonds the pipe closer to the tap, won't it?
In other words, as I've said a number of times, it's essentially the resistance (hence length, for a given CSA) of the SB path that matters, such that the lowest 'touch voltage' will result from bonding to point on the pipe which is closest to the exposed-c-p, even if that means bonding an appreciable distance from the 'touchable part' - i.e. that the best point at which to bond the pipe is not necessarily 'as close as possible to the tap' in our example.
I don't have any SB in my house but, if I did, I can think of several places in which the 'lowest resistance SB path' (hence, by my reckoning, the lowest 'touch voltage') would result from bonding pipes an appreciable distance from 'the touchable part'.