Resistance Matrices with Perfect Conductors
If a project contains only perfect conductors, a DC solution cannot be run because the results will be the same as the AC solution: all self and mutual resistances will equal zero.
In an AC Inductance/Resistance solution containing regular and perfect conductors, there will be a mutual resistance between all conductors due to induced currents. In addition, the perfect conductors will also have a small self resistance.
The main reason to use perfect conductors in Q3D Extractor is when you have an application with both good and poor conductors. By defining the good conductors as perfect conductors, induced currents are simulated in these conductors, while only volume currents are simulated on the poor conductors.