Again, the reason "Information Architecture" has become a dirty word in most IT organizations is because of these little mental circles. Like when you say "Actual implementation of a resource can be anything". What does that even mean? Are you saying there's some form of "resource" that isn't data of some kind? Because if all resources are data of some kind than there has to be some process to deliver that data. That process is called a service. Hence resources are the end result of services (as I said)