Searching for power amps with low damping factor.

http://www.mcintoshlabs.com/data/compare/ampcomp3.04web.pdf

This is a PDF, you will need a reader.

Pray tell...why do you want low damping? I thought that higher is better.

why low? tubes are always low, I know Rotel amps are around 180=200

Anything over 100 is considered high.

Some manufacturers claims high damping factor being good for their speakers, but not all. A high damping factor give (in some cases) a drier less warm sound (depending on speaker construction, filters etc..)
My speakers for instance, sounds much better with low damping factor (around 40 at 8 ohm measured at amps speaker terminals). Damping factor is also a key factor of how the bassdriver is being controlled. This could be why one person think a specific amp is loose in the bass and person nr 2 (having another speaker of different construction) thinks the opposite.
It's better asking the speaker manufacturer what amps his/hers speakers was manufacturered (tuned) with.
Or, try to get a tip of what damping factor likely to suit your speakers. This is deciding the sonic nature of your speaker. On the warm, neutral or analytical/cold side.
We don't buy cars, then testing a bunch of different engines. I hope you understand inspite of my simile way of telling...

Thanks