Welshwizard,
I know value of 21ohms is quoted by REC, but this relates to the impedance of their equipment rather than a typical value of earth electrode resistance. The crucial point is to ensure that for normal TT installations the voltage drop due to the current causing the effective operation of the protective device (be it a fuse, mcb or rcd)flowing via the cpc and earth electrode does not exceed 50v. (25v in some special locations). This is further qualified by GN3 which advises earth electrode resistances in excess of 200 ohms are regarded as unstable. I understand that an engineerig recommendation placing a limit of 100 ohms is being discussed for these installations.
To answer the original question, no it is not the same as the electrode resistance would not include the tx winding, the phase conductor impedance internal and external,nor the cpc impedance. Given the arbitrary nature of electrode resistance I dont think a mathematical link could be established other than at each individual installation.
Welshwizard is right, generally given the practical difficulties most electricians just opt for an assessment using a loop tester. Regards,
Lyledunn