The fact they have a power specification but no voltage limits makes it sound like it is switched resistors. The limit of 24 MOhms for the 0.1 ohm resolution model sounds like it is 32 binary resistors in series, each with a latching relay across the resistor. 0.1-0.2-0.4-0.8-1.6-3.2-6.4-12.8-25.6-51.2-102.4 etc up to 13.4 MOhms.
The data sheet does say "Uses Real Resistors" so that is another reason to think resistors and relays are used. They say that the minumum resistance is about 1 ohm. A typical relay has a contact resistance when new of about 20 milliohms, so 32 in series would be 0.64 ohms so it fits. The software calibration compensates for the relay resistance.
The OS250 model look like it is the OS-260 model without 3 relays and without the 0.1, 0.2 and 0.4 ohm resistors.
For a product from a company like IET, the specifications seem to be very meagre. Makes me suspicious. There should be temp coefficient specs, long term drift specs, maximum voltage ratings (I do not believe it can take 1W at 24MOhms as the specs imply - that would be almost 5,000 VDC).
Richard.