"Pooh Bear" wrote
in message

So what do you think it is that makes damping factor
*unimportant* ?

It's not that damping factor isn't important, its that it is
an odd way to express the underlying physical parameter
which is amplifier source impedance.

For openers, damping factor isn't an amplifier parameter,
its a parameter that is also strongly dependent on load
impedance. Unfortunately the underlying physical parameter
remains pretty much unchanged, regardless of load impedance.

With good modern amps, the amplifier's damping factor is
generally so high that it gets swamped by all sorts of
things including voice coil DCR and speaker wire DCR.

It means a lot more with tubed amps.