All references to a 0.05Ω resistance are recommendations or guidance to the tester and are in no way a requirement.
As far as I am aware (though I have not read all the AMD3 updates) only GN3 mentions 0.05Ω.
In regard to periodic inspection and testing for an EICR:
GN3 mentions that if you cannot see or access supplementary bonding conductor connections in a location then you can assume they are present if the continuity between exposed/exposed, exposed/extraneous, extraneous/extraneous conductive parts is <0.05Ω.
GN3 also mentions that if you are testing the main protective bonding conductors the expected value is likely to be in the region of 0.05Ω.
This has no relevance to initial installation or any design parameters, it is a guide to expected levels of resistance to be be found during an EICR.
Resistance of bonding conductors is of little relevance whilst they are performing their usual function as the current flow in the bonding conductors during a fault should be minimal and so when considering touch voltages the volt drop will also be minimal (Volt drop = Vd * A * m; A is very small so volt drop is very small).
It is important to ensure that bonding conductors are firmly connected and so they should demonstrate a low resistance when continuity is measured.
Bonding conductors may also carry the installation neutral current if the neutral is disconnected to a TNCS installation and the only path for current to travel is via extraneous conductive parts to earth so they should be able to take this current.
Obviously the minimum cross sectional area is limited by the requirements of the regulations but this is irrelevant to this discussion.