So I emailed Mr. John Atkinson regarding what exactly the fomula they have used in Stereophile for reporting the EPDR. He kindly repsond promptly as follows:
I use a formula created by editor Jim Austin. after importing the Impedance magnitude and phase data into an Excel spreadsheet.
Data = R (magnitude) ohms & R (phase) degrees
Calculate Vdiss = 1+4.2 x ABS(R Phase)/90
Then EPDR = R(Magnitude)/Vdiss
For example:
If R = 4.0 ohms and Phase = +45 degrees
VDiss= 3.1 and EPDR = 1.2903 ohms
Here Vdiss represents voltage dissipation. As a further analysis, this linear equation for Vdiss provides two exact boundary values: one at 0 degrees (which is obvious) and the other at 90 (-90) degrees, as derived by Mr. Jack Oclee-Brown, shown below. However, the linear equation overestimates Vdiss values in between, which in turn results in even lower reported effective impedance.
One possible remedy is to fit the data range with an exponential term, as illustrated in the attached figure. Instead of using 1 + 4.2 * abs(phase angle)/90, nonlinear fitting yields 1 + 4.196 * (abs(phase angle)/90)¹.¹⁷⁸, which provides a much closer approximation to Jack’s formulation.