Take your Ncore amp and put a .1 ohm non inductive power resistor on the inside of the amp right at the binding post (in series with the post). Now the output impedance of the amp is at least .1 ohm.......so, listen to it again. Does it sound exactly like some other amp that has 80 damping factor? Not likely......there are so many factors that are probably part of the sonic equation. The measured damping factor of an amp could be realized by several things....including amount of feedback, amount of output devices, resistance of coils in series (if applicable), etc. I bet every amp with the same measured damping factor will sound different in bass quality. This game is way more complex than most people think. You can bypass the power supply with serious film caps and the bass will tighten, faster electrolytic caps in the power suppy will tighten bass....fi you damp certain things you will tighten the bass....or dry it up (over dampen)....on and on and on into infinity. Over simplification is usually done by those that do not do much actual hands on testing and A/Bing......mostly just guessing...and that includes manufactures, as well. I mean, how much time does anyone have to really research something? High end audio is mostly the blind leading the blind.....he he. In drag racing everyone knows what works......this is why dragsters all look the same, as if one person makes them all. This is because there are only 5 things to consider when making a dragster (performance wise).....horsepower, weight, drag, traction and gearing......and the performance can be measured by a clock. No one really knows why a certain piece of wire put in a certain direction would make a sonic change......and that is just one if the infinite possibilities of sonic change. This is why there are tons of amps, including class D and at every price point and they all sound different (and always will)......and sometimes the cheaper one is better. However, one thing is for sure. If you spend enough time doing serious listening tests than you can figure out a lot of ways to lower audible distortion.