Ptss, amplifier damping factor is usually specified based on the assumption that speaker impedance is 8 ohms. So:
DF = (8 ohms)/(output impedance, expressed in ohms)
and equivalently,
Output impedance (expressed in ohms) = (8 ohms)/DF
As you can see, DF itself is not measured in ohms or any other units, being a ratio of two quantities that are measured in ohms.
In the case of tube amps that have output transformers and provide both 4 ohm and 8 ohm taps, DF is sometimes specified separately for the 4 ohm tap. Although the 4 ohm and 8 ohm DF’s will usually not be greatly different, as the output impedance of the 4 ohm tap can be expected, roughly speaking, to usually be in the general vicinity of half of the output impedance of the 8 ohm tap.
Regarding the frequency upon which the specified DF is based, it probably doesn’t matter in most cases because in contrast to speaker impedances amplifier output impedance will not usually vary enough over the frequency range to matter.
Enjoy the brandy! Best regards,
-- Al