Unsound asked Bill about high output impedance... obviously I'm not Bill, but I'll take a shot.
If the amplifier has a very high output impedance (very low damping factor), to a certain extent the loudspeaker's impedance curve will "modulate" the amplifier's wattage output; that is, the amp will put out more wattage where the impedance curve is high and less where the impedance curve is low. This is the opposite of the behavior of an amplifier with a low output impedance, where the wattage goes up when the impedance goes down and vice versa.
Putting on my speaker designer hat, in my opinion the answer is to design speakers with as smooth an impedance curve as is practical. They will thus have virtually the same tonal balance with either type of amplifier, and one consequence is that such a speaker will allow a more apples-to-apples comparison of various amps. In practice it's usually not possible to avoid some impedance peaking in the bass region, and it might not even be desirable to do so; the increased wattage output of a high output impedance amp in the bass region can be leveraged to extend the bass deeper than it otherwise would have gone.
Having built such speakers for several years, and having had the opportunity to hear them on a fair number of amplifiers, in my opinion high quality OTL and high quality SET amps in general do sound the best. For most of the past few years my personal amps have been OTLs.
If the speakers were designed for contstant-voltage amps (most are) and have significant impedance peaks or dips above the bass region (most do), then I would still look for an amp with little or no global negative feedback.
All that being said, let me give an analogy from the world of amateur speaker building (my thing for twenty-something years). Many's the amateur speaker builder who sets out with high hopes intent on combining the best woofer with the best midrange and the best tweeter in the best enclosure using the best crossover. Almost never does the result live up to the promise of all these bests. The reason is, our enthusiastic amateur designer friend isn't taking a wholistic systems approach, based on the best outcome, and working backwards from there to assemble those components that will give this best outcome. Turning now to the question of what is the "best" amplifier, I would say look at the amplifier+speakers+room as a single system and go from there.
Duke
dealer/manufacturer