A current controlled voltage source produces a voltage that is linearly proportional to a current. A resistor has the same behavior. And the gain for a CCVS is measured in ohms, which is the same unit that measures a resistor. So what is the difference between them? Is a resistor just a kind of CCVS (and I guess also a VCCS) and if so, how does it differ from an ideal CCVS?
A resistor produces a voltage that is linearly proportional to the current that flows into it. Moreover the polarity of the voltage is fixed too, you can't have current flowing in a resistor from A to B and have \$V_B>V_A\$.
A CCVS can be controlled by any current in the network, possibly the one that flows through it but again, this time you get the freedom to choose the voltage polarity.
The following two ideal circuit elements have identical terminal characteristics and are thus indistinguishable:
Thus, if the controlling variable of a CCVS is the current through the CCVS, the CCVS is indistinguishable from a resistor where the gain of the CCVS is the resistance.
If the controlling variable of a CCVS is the current through another circuit element, the gain is the transresistance.
A resistor controls current in same branch. The dependent sources show interdependence of different branches. i.e current through one branch controls voltage through some other branch or current through one branch controls current through some other branch. So, dependent sources can be generalized as the concept of resistance but they are not same as resistance.