But I am referring to a situation where the same person, under the same conditions (ie humidity, temperature, clothing etc) will dissipate more than four times the power if the voltage is increased from 110V to 240V. An, unfortunately, there are many electrocution accidents that may not have been fatal if the power absorbed by the person had been one quarter of what it was.

Having felt the effects of 240V through my own body on more than one occasion, I can honestly say that a reduction of the power by one quarter would have been desirable .

I agree there can be a very great variability in the resistance of the human body, but most of the variation is to do with the type of contact made (eg, dry or wet skin, brushed against a limb or gripped tightly, contact area, amount of tissue between ingress and egress points etc). Once a good contact is made, the variation is much less than your have suggested. For the same type of contact and the same person and conditions, the more than four-fold power increase of the difference between 110V and 240V can be the difference between life and death.