As this will become part of your course then the R1 + R2 will be done as a precursor to getting your Zs, as in Zs = Ze + ( R1 + R2).
In the real world the 17th edition meters will give you the Zs on a final circuit, etc by measurement. The measurement results will invariably be lower than if you did the test by calculation as that is when you get those parallel paths. Most electricians do the measurement method, though the NICEIC advise that Zs should be done by calculation as it's a live test, but that is another thing
If you left the Earth connected to the earth bar and then did the loop method you would get parrellel paths, off the commoned earths from other circuits and all your bonding. On new installations a lot of testing for initial verification is done before the connection to the CU as you will want to prove polarity at this point. On a PIR it can be slighlty different.
So with earth connected to Earth bar parallel earths, disconnected no parrallel earths
Only an insulation resistance test will pick up a fault, the cross over test will prove polarity