Gs5556
It is not important at all....
... a general rule of thumb is that an amp with a DF of 20 or below
has sonic consequences. Doing the math, the speaker in this case is 95%
of the load -- a considerable change that results in sonic degradation
from dynamic load variation since the amplifer is no longer a perfect
voltage source .
Gs5556, I think you may have worded your post a little more broadly than you intended to. In addition to these two statements being contradictory, you seem to be saying that any amplifier having DF<20 would cause "sonic degradation," and you seem to be saying that for good results all speakers should be driven by amplifiers that act as voltage sources (i.e., amplifiers whose output voltage is not sensitive to load impedance variations, as long as the amp is operated within its capabilities).
As I'm sure you realize, almost all tube amps have DF<20. And as I indicated in my earlier comment, differences in damping factor and consequently output impedance within that range can certainly be sonically significant, if speaker impedance varies significantly over the frequency range (as it does with most speakers). And certainly differences in damping factor/output impedance can contribute to sonic differences between tube amps and solid state amps.
And certainly some speakers are tube amp friendly (meaning they don't necessarily have to be driven by voltage source amps, and in some cases shouldn't be driven by voltage source amps), some speakers are solid state amp friendly, and some speakers (especially those having relatively flat impedance curves, highish impedance, and highish sensitivity) are friendly to both.
As Mapman alluded to just above, at the low end of the range damping factor does matter. Statements that it is of no importance are simply incorrect.
Regards,
-- Al