I agree...the point being made is the sensors output is Voltage and being a reluctor wheel design makes it an AC Voltage. Resistance and Current are not the measures of Sensor OUTPUT , The ABS module looks for Voltage and measures the Frequency...nothing else. The Htz determines the wheel speed, the V is simply output and that is a go/no go for the Module.
So, to test each Cycle , a scope is needed to see the A/C sine wave...only then can one see the results the reluctor wheels sectors have on each passing of the sensor.
A Voltage output test by hand turning the wheel 60 rpm simply verifies that the sensor does in fact have the capacity to generate a voltage signal. It is a DIYer test only and that is all it tell you. But we do not expect a diyer to have a scope, so this at least lets one get a sig strength test and one can then also make the same test on another wheel [ at the same 1-turn/sec] for a rough comparison. V output should be close on comparisons.
This 60 RPM/AC Voltage reading measure procedure is standard sensor testing for ABS sensors and is a poor mans scope.....but be aware that many ABS faults are caused by rusted and broken teeth on the reluctor wheel, metal fillings on the sensor, and large air gaps... not the sensors.

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A Dalton