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When we have electrical resistance it is based on dissipation of energy, when we have reactance it is a consequence of charge accumulation in capacitance. Together they form impedance. But let's consider what exactly is responsible for dissipation in case of resistance? Is not it because of interactions with small capacitances (because every area in space could have one)? Everything could have a capacitance even electron (is it true? It's area is 0 so it would be charge of electron divided by 0, that's could be treated as infinite capacitance), but it is non sense to speak about the resistance of electron (or is it?). So can one speculate based on these arguments that capacitance is more fundamental than resistance because there are no dissipation at the end in a whole system because it is electric field distribution around the space (so, no resistance)
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