Impedance and resistance are quite different from each other.
Impedance is a bit harder to measure and requires different measuring gear.
The SB3 does have a 105 ohm resistor across the digital output circuit.
That is what you are probably measuring.
To get a true 75 ohm impedance you would need a 75 ohm connector, cabling and terminations.
You may want to spend some time and look through this rather long thread where Pat goes through and explains quite a bit about the SB3 digital output section.
SB3/SPDIF output