impedance is more general term (dependent on freq), where resistance only applicable in dc. arduino input is said to be high "impedance", is to ensure users that it will remains high in any frequency given by users/external circuit.
This statement is misleading, there's no such thing as a high-impedance input at 1GHz+ frequencies. For a 10kOhm impedance (not really high) at 1GHz, the parasitic capacitance should be below 16fF (0.016pF).
Atmel lists the input capacitance of an I/O pin as 10pF (for I2C), any capacitance between traces / ground plane will add to this. The minimum rise time (for I2C) is 20ns, which in the frequency domain translates to about 20MHz. At this frequency, even a bare input without any PCB trace connected will only have an impedance of 800ohm. So it's not even high impedance for these frequencies.
someone will be worry to feed the arduino input with higher freq if its only be said to be "high resistance". and for you, with the dc feed, you simply can read the impedance=resistance.
Something can have a high AC impedance but low DC resistance, think inductors. So I would be careful with these kinds of assumptions. But at the low frequencies the ATmega is dealing with, I wouldn't worry about significant inductances, so in this case it's correct.
Impedance is usually specified at a certain frequency of interest (or as function of the frequency), so they probably mean that they consider the impedance high for the frequencies that they expect. If you connect it to a faster bus, you could get into trouble, even with the pin in Hi-Z state. Even the impedance at the highest frequency supported by the ATmega is pretty low, about an order of magnitude or more below most pull-up/down resistors.