1- measuring the resistance of a col bulb wont do anything for you, because depending on the temp. of the element the resistance changes.
2-rather than trying to trick the pcm, wich could be done but will be way to complicated, KEEP IT SIMPLE. buy the led lights that are designed for applications like this.
i work for a freightliner dealer, and i dont have anything on the web to give you a link for but i know i have seen these in both the truck-lite book and the grote book. they are designed for vehicles that dont use a solid state blinker. all pcm issues set aside, if you put standard leds in your blinkers will go 50 flashes per second. they make leds that mock incandecents as far as resistance and amperage draw to eliminate this problem, and likely, your pcm issue.
my father had a 97 250 7.3 e4od, with a utility body that had one of these "special" leds on each side, and had no problems.