kosst I am not saying that Atma-spheres are the absolute best amp for those speakers but if someone were using a sub woofer and liked the other attributes of Ralph's amps. Why not? Damping factor is not everything. There are those (mostly Mcintosh owners) who say that a damping factor of 50 is more than enough. I certainly do not think that is the case with sub woofers. You can get damping factor way up there by cranking up the negative feedback resulting in a rather harsh sounding amp. Read this
http://www.soundstagenetwork.com/revequip/atmasphere_ma2iii_followup.htmMy point is that although you can draw some good assumptions about how an amp will perform on a given loudspeaker you do not know for sure until you pair them up. I draw assumptions all the time but usually when I have overwhelming evidence. I am a SoundLabs fan. The MA-2 is the pet amp for SoundLabs users. These speakers have a rising impedance in the bass. I have heard figures up to 30 ohms. Perfect for these amps. I would also never have a system without a sub woofer array and I always use a very powerful SS amp with high damping to drive it usually a rather inexpensive commercial AB amp. Using an MA-2 for this would be rather silly from a cost and performance perspective. But, you can see why I have a strong interest in these amps.
Atma-Sphere does push high impedance loudspeakers because his amps work better on them as you suggest and most people can only afford his smaller amps. High impedance does have it's advantages in terms of efficiency. Klipsch Heresys on stands with two sub woofers can put on a surprisingly good performance. Personally when I see Wilson Loudspeakers the first thing that pops into my head is R2D2. If I were to buy dynamic loudspeakers, which will never happen I would go for a large set of Magicos.