This will depend upon which side you plan to illuminate your cells from. Usually lower resistance FTO has a lower transparency, so although you gain a slight improvement in fill factor, the current output is reduced if you illuminate from the CE side. If you illuminate your cells from the front (TiO2) side, the transparency of the CE doesn't matter, in which case it is best to use the most conductive FTO possible.
If I have understood correctly, for DSSC illuminate from the TiO2 side, the best option is FTO of 15ohms for the working electrode and FTO of 7-8 ohms for the counter electrode. It is correct?
fill factor FF=Pmax/(Isc*Voc), While P=Imax2*R, when internal resistance r=R (Working resistance), P has its max value Pmax, If you use FTO with smaller sheet resistance, the internal resistance r of DSSC will be smaller, so Isc will be larger. But FTO with lower sheet resistance, the light transmittance will be also lower.