Yes, manufacturers don't state the voltage drop at their rated C specs... this, like BrianG said in a post week ago or so, is the game manufacturers play on us. But there are a few companies that actually give you discharge charts that are true, such as Flightpower.
Neil, I think two voltages would be sufficient for rating a pack, such as 3.2v and 3.7v for example like you said.
Like this:
-Max safe continuous C discharge with a 'standard airflow'
-C rating @ 3.7/cell average discharge (over the discharge curve)
-C rating @ 3.2/cell average.....
-and a MAX safe burst current, which is already stated IMO
There is such discrepancies between C rating from brand to brand, because each one has a different safe operating temperature, which is what it comes down to in the end. But for heat dissipation, it's not just about voltage drop, the Coulomb efficiency matters as well, which is when you increase the discharge currents you decrease the discharged capacity of the cell (mah capacity).... this turns into heat as well, IIRC. Now each brand cell is different this way, some will loose more than others. I believe this to be true because I know that A123 cells don't seem to heat up as much as they should compared to lipo, given their voltage drop under load... this is because they are the most efficient battery on the market I have seen when it comes to Coulomb efficiency.
Basically, it is impossible to tell you what the typical voltage drop is for a given rated cell.... because there are no STANDARDS!!!