I think this is a good question and one that deserves better treatment than most of the answers given so far.
So IMO a value obtained via an earth loop impedance test on a domestic TT installation, is pretty much academic when, as in most cases, an RCD has to be used for earth fault protection.
A measured Zs value usually bears very little resemblance to the equation Zs = Ze + (R1+R2), with Zs values obtained on many TT systems falling within the TN range due to parallel paths etc. So what significance does a Zs measurement have in a domestic TT system when an RCD has to be used for fault protection, apart from confirming the earth loop path is still in place once the installation is “live” and that the installation has good parallel earth paths?
The important bit is obtaining a correctly tested Ra/Ze value and confirming that the equation Ra x I delta n is < or equal to 50V, and that the final circuit R1+R2 values are ok. Although if an Ra/Ze test can’t be carried out, you could use a measured Zs instead of Ra/Ze in the 50V equation above.