It seems to affirm what both "sides" here are saying, namely that while astronomically high damping factors are irrelevant, that higher damping factors can make a difference.
From the article (link at bottom):
"CONCLUSIONShttps://butleraudio.com/damping1.php
It should be obvious at this point that the quoted damping factor of an amplifier is important only if the figure lies somewhere below 20 or so. Changing the damping factor from 2 to 20 does change the performance of the loudspeaker system (for better or for worse, depending upon the speaker). But trying to prove that a damping factor of 200 or even more is somehow better than one of 20 is pretty unconvincing because the effective difference in the practical case cited is only that between 1.25 and 1.32.
But someone is bound to insist that exhaustive tests have been made with such and such amplifier and that a very high damping factor is better than one down around 10 or 15. "The bass is just a little cleaner, just a little more natural and open" is the way the argument usually runs.
In a given situation, this may very well be true. Rs is a byproduct of negative feedback. The more such feedback that is thrown into a power amplifier circuit, the lower the generator impedance and the higher the damping factor. The point is simply that if a lot of feedback has to be used to lick the distortion in a particular circuit, fine - use it. But don’t believe that the reason it sounds good because of some astronomically high damping factor."