Rubbish
"In an audio system, the damping factor gives the ratio of the rated impedance of the loudspeaker to the source impedance. Only the resistive part of the loudspeaker impedance is used. The amplifier output impedance is also assumed to be totally resistive." https://en.wikipedia.org/wiki/Damping_factor
Neither the amplifier nor the speaker have constant A/C impedance
"In an audio system, the damping factor gives the ratio of the rated impedance of the loudspeaker to the source impedance. Only the resistive part of the loudspeaker impedance is used. The amplifier output impedance is also assumed to be totally resistive." https://en.wikipedia.org/wiki/Damping_factor
Neither the amplifier nor the speaker have constant A/C impedance