Clearly, they're related, but it's more like this:
The Ohm rating gives the voltage drop across the resistor (and hence the Wattage) as a function of current load.
V(i) = iR
W(i) = i V(i) = i^2 R.
So long as W(i) <= W_max of the resistor, you're fine. The resistor has two ratings: R and W_max. R allows you to determine the wattage of the particular application, and W_max tells you whether you are within the operating range of the resistor.
In this case, you're suggesting a 15 Ohm resistor, which would also work well. Okay, well, let's look at this.
You calculated an "internal resistence" of the fan of 15 Ohms. You have another 15 Ohms in series. Total resistence is 30 Ohms.
12V / 30 Ohms = .4 A total current in the fan-resistor circuit.
Okay, so
W(.4A) = (.4 A)^2 * 15 Ohms = 2.4 W.
So, the resistor in this case needs to be rated for 2.4W or better.
This example would work, and I searched a bit for a 15 Ohm one that wouldn't work, but there aren't exactly a lot of 15 Ohm rheo's out there.
But here's an example to show that the two numbers aren't always the same:
Scroll down
here, and you'll see two rheo's that are both rated for a maximum of 25 Watts, but one is only 10 Ohms, and the other 50 Ohms.
150330250 RHS10R 10 OHM 25 WATT RHEOSTAT $12.84 OHMITE
150331000 RHS50R 50 OHM 25 WATT RHEOSTAT $8.00 OHMITE
The two numbers can vary independently from one another, which is why I take the approach of choosing the Ohms value of the resistor for your design first, and then choose a resistor with that value that can handle the particular load for the particular application.
If we were talking about a 1.25 A current across the rheostat, then we'd have 23.4 W load on the resistor, and the 15W one linked above would no longer be appropriate, but it a 25W one would be.
At the end of the day, I think we're approaching the same numbers, but with different outlooks. -- Paul