The .4 ohms is an offset (add/subtract, not multiply/divide) in resistance measurement due to meter error and lead resistance. If you're measuring something with very low resistance, you'd subtract the offset from the reading to get a better idea of the resistance of the item you're testing. "TPS" = throttle position switch? If so, Bentley is FOS if they say 1k ohms. That's borderline inoperative. You should measure essentially 0 ohms (say less than 10 ohms to allow for the condition of your meter and leads) in the switch on the lowest resistance setting of your multimeter when the contacts are closed, and no continuity when they're open. What Bentley are you using? I don't remember anything like this in mine.
Does your TPS have a WOT position? I've examined both the 320 and 302 TPSs and neither has the WOT switch in them, ergo, no WOT signal to the ECU. What P/N is your switch?