Another dimension of DF not often discussed is having high DF, and high current through the treble. While conventional speakers tend to have their low points in the mid-bass, where most amps have the highest DF, ESL's are essentially capacitors, and have their lowest impedance in the peak frequency.
Having an amp that can do high current and low output impedance at 20 kHz can restore the treble. This is a reason why a lot of tube amps can sound dull with ESLs.
Of course, no one cares more about this than Roger Sanders, and his Coda based amps are optimized for low DF and high current across the spectrum.
https://www.sanderssoundsystems.com/
Having an amp that can do high current and low output impedance at 20 kHz can restore the treble. This is a reason why a lot of tube amps can sound dull with ESLs.
Of course, no one cares more about this than Roger Sanders, and his Coda based amps are optimized for low DF and high current across the spectrum.
https://www.sanderssoundsystems.com/