1 Ohm Case : P_res = integral exp(-2t) from 0 to tao -> .4323J 1/2 Ohm Case : P_res = integral 2*exp(-4t) from 0 to tao -> .4908J
Of course the effect diminishes greatly (to zero as you showed) as the switching time increases. But we are dealing with a great number of transistors switching very many times so the effect is still noticeable given timings are tight enough.
The thought on power savings as you mention is interesting but i am unsure off the top of my head of it.