I'll add a little experience of my own so maybe someone can save repeating it. I did a little math that led me to conclude a 4 Ohm resistor would be about right to emulate the parallel resistance of both the front, side and backlights, ordered, and installed these. It does work to slow the rate. However, they got to 210F on a 50F evening in about 10 min. I'm not okay with that since I'd like it to work with emergency flashers on for 3 hours at noon in a Death Valley summer with some margin.
Correct ... you're trying to fool the Sprinter into thinking a 21 watt bulb is still out there.
So it's going to be creating heat that's the product of the voltage
squared divided by the resistance.
The voltage is going to be (engine running) 14 volts.
A resistor rated for 25 watts simply means the resistor itself ("in free air", depending upon design) won't melt at that load. A 100 watt resistor will simply be physically bigger (greater surface area to radiate heat) ... but will still be dumping 21 watts (or whatever the V*V/R says).
Given your 4 ohm example, 14*14/4= 49 watts ... twenty percent more than two 21 watt bulbs.
So began to suspect that 4 Ohms was too little. So I wired my two resistors in series to make 8 Ohms and the flashing rate didn't change at all! Hmmm. I thought it would, but I guess it's not some linear function but a smarter system. IE there's a threshold over which it's happy.
Unlike 1950's automobiles, the Sprinter's flash rate is not affected by small/medium resistance changes ... it will be X flashes per minute.
Only when the Sprinter's "logic" detects a too-high (or too-low) current draw will it shift to "fast flash". It's an all-or-normal flip ... there's no "half way" if you use a "half load" "bulb".
Increasing your resistance to 8 ohms brought the heat dissipation down to 25 watts .... distributed across the two resistors, so they're only seeing 12.5 watts each.
--dick