You really can't tell.
Power = I^2 × R = V^2 / R ( unit in Watt)
For P = I^2 × R
Where we have P directly proportional to R, increase in Power leads to increase in R
So if we have 100 will have higher resistance
For P = V^2/R
Power is inversely proportional to resistance.
So increase in Power leads to decrease in resistance.
60 watt will have a higher resistance.