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.If an amp has 'high current' (which is a bit of a myth; current can't exist without voltage) then it will at all frequencies.
The problem with ESLs is that they typically vary by about 9 or 10:1 in impedance from bass to treble, but their efficiency doesn't vary in lockstep as it is supposed to like you see with box speakers. So an amp that doubles power as impedance is halved is typically way too bright on most ESLs. Martin Logan got around this (sort of) by making their ESLs very low impedance in the bass (4 ohms) so they are only 0.5ohms at 20Khz. Even most solid state amps have troubles into that impedance, thus reducing the brightness that would otherwise manifest.
Generally speaking most ESLs don't follow the voltage rules; IOW their impedance curve does not match their sensitivity through their frequency range!