As I said, I (and anyone else dealing with the abstract game) couldn't care less about ridiculous things like someone resigning when they checkmate.
Game theory (and solving games) is only concerned with moves being alternately played on the board and results being reached. Hope that is clear enough.
...
Bear in mind that only the order of the results (win > draw > loss) is relevant for the analysis of the value of positions with optimal play....
I am bearing that in mind.
The problem is that the possible results are not just win. draw, loss under FIDE rules.
If a player (a) checkmates and simultaneously resigns under FIDE laws he wins and so does his opponent. If he (b) checkmates and simultaneously accepts a draw offer he wins but the game is drawn. If he (c) checkmates and does neither, he wins (and presumably his opponent loses, though it doesn't explicitly say that - given the first two cases are allowed, it's not obvious).
Some players might feel (a)>(c), others (c)>(a). There's no order given in the FIDE laws. Indeed some players might find (a) <draw, so long as opponent doesn't win in the latter.
This is easy enough to resolve by a simple change in the rules (several possibilities, but none so far suggested in the thread), but the change needs to be made before game theory can be usefully applied I think.