What is "ideal?" It might depend on how the Ohm meter works.
One kind of Ohm meter would impose a constant voltage, $V$, on the device under test (DUT), it would measure the current, $I$, and it would calculate the resistance, $R=V/I$.
What is the resistance of an (an ideal) ohmmeter?
An ideal voltage source doesn't have "resistance" per se, because it does not obey Ohm's law. But you can define its impedance, $Z=\Delta{}V/\Delta{}I$, which, like resistance, is measured in Ohms. The impedance of an ideal voltage source is zero, because no matter what happens with the current, it's voltage remains constant: $\Delta{}V=0$.
That's probably pretty close to how a lot of Ohm meters actually work, but the ideal case has a very practical problem: For very small resistances, the current and power delivered to the DUT would be huge: In fact, it would increase without bound as the resistance of the DUT approached zero. One practical fix for that would be to put an arbitrary, small resistance in series with the voltage source, and account for it in the calculation. But that would limit the precision with which very small resistances could be measured. So, less than "ideal."
Another kind of Ohm meter would drive a constant current through the DUT, and measure the voltage. This could give arbitrarily accurate measurements for very small resistance values, but the "ideal" case would be a terrible choice for high resistance values because the voltage would increase without limit as the resistance increased. In fact, with no DUT at all, there would be a steady electric arc between the probe tips, because the current must be a non-zero constant.
What is the resistance of an (an ideal) ohmmeter?
The impedance of an ideal current source is "infinite" (strictly speaking, it's undefined) because $\Delta{}I$ always equals zero.
What's the resistance of [a practical] Ohm meter?
I don't know. I don't know what compromises are accepted by the engineers who build practical Ohm meters. I'd guess that they tend toward the constant voltage model, but there could be various tricks to get more accuracy and/or to limit the amount of power delivered to the DUT in various resistance ranges. A "smart" Ohm meter might even switch between modes depending on what it senses.
If the ideal is either zero or infinity, then I suppose that the reality must be somewhere in between.