Some folks are passionately against using specs in judging equipment and others, albeit a smaller group IMO, are just a passionate that specs/performance should be measurable. Personally, I'm a military historian and tend to be analytical, so while I can appreciate both sides of the debate, the end result frustrates me. So my main question is in trying to understand the two sides, or rather how do I reconcile these two positions?
This is actually fairly simple. The answer is that the specs were devised about 40-45 years ago, when very little was known about how the human ear perceives sound. A lot of research has been done since then, but none of it has been incorporated into the tradition of measurement, and so we have the experience of not being able to tell much of anything about the sound of the amp from its spec.
IOW, we don't measure what is important to the human ear.
This is what has led to the objectivist/subjectivist debate, although the issue is a bit larger and more complex than that. See
http://www.atma-sphere.com/papers/paradigm_paper2.html
for more information.
Just a FWIW, Damping factor is the least of your worries in any solid state amp. I would not worry about distortion either, Kijanki is correct in his initial post.