Gary, Mea culpa. I forgot that not only were there several different combinations of R and C used by SL over the years, but also at one point they did introduce an inductance in the hi-pass filter, which creates a 12db/octave or second-order slope. I think that's the inductor you talk about. I briefly experimented with that part (after purchasing a pair from SL), long before I made the major modification I described in my recent post. For reasons I no longer can recall, but likely because it sounded bad, I ditched the inductor in the hi-pass filter and reverted to the simpler RC filter, which gives a 6db/octave slope. I also forgot about the "brilliance" control, which is anything but brilliant. Ditching the brilliance control was one of the first things I ever did to improve my speakers; I replaced it with nothing, no resistor even.
One must keep in mind that Dr. West is an engineer first and foremost. Thus it seems he is more concerned with measurements than with how certain modifications affect perceived sound quality. This means he does not like impedance peaks within the audio band, for example, but he seems less allergic to impedance dips. At the same time, I regard him as a very fine person in all respects and someone who knows much more than I do about the technical aspects, of course. (Goes without saying, actually.) He communicated with me and Will, when we posted our findings with the AU transformer on SLOG. Subsequently, he had the open-mindedness to replace the toroid he was using for treble with one that has a lower low end response, in recognition of what we were trying to "fix" in the first place.
For one example of his EE emphasis, Dr. West pointed out to me that my "solution", using two transformers in parallel where one is full range, results in a sharp impedance peak at 250 Hz. (I think he found this by computer modeling, not by actually measuring one of his speakers driven by the Australian 1:90 transformer that I use, because he never purchased one.) When I made my measurements, I took impedance readings at 200 Hz and 500 Hz , thus completely missing the impedance peak. (I used a log progression: 20, 50, 200, 500, etc) But the peak (assuming it is there in the real world) does absolutely no harm to the capacity of the Atma-sphere OTL to drive the speaker; there is certainly no discontinuity perceivable.
Just out of curiosity, what value of R does SL use with the latest toroid, if they use 36uF of capacitance?