georgehifi,
Considering most tube amplifiers with transformers, which many audiophiles love, and use regularly even with hard to drive speakers, have a damping factor <=20, your overall argument at least w.r.t. listening enjoyment is questionable.
If you look at the amplitude response curve and impedance curve, you will notice throughout the base, they are somewhat inverted. So the amplifier will not act as a "tone control", it will act as an equalizer to smooth out the response. That may not be a bad thing euphonically. Are you 100% certain that low damping factor is always best?
Considering most tube amplifiers with transformers, which many audiophiles love, and use regularly even with hard to drive speakers, have a damping factor <=20, your overall argument at least w.r.t. listening enjoyment is questionable.
If you look at the amplitude response curve and impedance curve, you will notice throughout the base, they are somewhat inverted. So the amplifier will not act as a "tone control", it will act as an equalizer to smooth out the response. That may not be a bad thing euphonically. Are you 100% certain that low damping factor is always best?