Нашел на diyaudio некоторые измерения неполярных электролитов, правда их емкости другого порядка:

Measured Impedance of 96.9uF Capacitor at 100Hz = 16.96 Ohms
Equivalent Series Resistance of 96.6uF Capacitor at 100Hz = 0.54 Ohms

В данных ниже указаны значения ESR

12uF Bennic Non-Polar Electrolytic (From Madisound)
0.10 kHz 12.675 uF 3.45 Ohm 2.7% DF
1.00 kHz 12.12 uF 0.40 Ohm 3.0% DF
10.0 kHz 11.74 uF 0.073 Ohm 5.4% DF

31uF Bennic Non-Polar Electrolytic (From Madisound)
0.10 kHz 32.3 uF 1.60 Ohm 3.2% DF
1.00 kHz 30.5 uF 0.241 Ohm 4.6% DF
10.0 kHz 29 uF 0.057 Ohm 10% DF

33uF Non-Polar Electrolytic (From Parts-Express)
0.10 kHz 33.9 uF 1.78 Ohm 3.8% DF
1.00 kHz 32.1 uF 0.170 Ohm 5.4% DF
10.0 kHz 31 uF 0.047 Ohm 9% DF