Let me throw my 2 cents into the DF can. I have asked about DF in numerous threads, read Atmasphere's white paper on voltage and power paradigm amps, conversed with Al, Ralph and other techies about the issue. I even called ARC and spoke with Len or Cal.
By way of background, my ARC tube amp has a DF of only 8, which is certainly in the "lowish" DF range that Al spoke about re many tube amps.
I'm not an EE, so take this with a grain of NaCl. Synthesizing everything I've read and heard, it is not realistic to predict bass slam or extention based on DF as a stand alone factor. Indeed, many of our techncial members and ARC have said that DF is just one among many design variables that are considered and balanced when designing an amp. IOW, it's the whole picture that is considered.
Does my ARC amp have the best, most super-duper extented and tight-assed bass? Haven't a clue. But the amp match with my speakers, plus me also using a self powered sub woofer (1500 watts/4500 watts on a transients) for bass at 50 Hz and below produces a nice low end product that I enjoy. And yes, sometimes I trip the circuit breakers when I'm rockin' or gettin' yelled at by my SO because the music is shakin' the casa.
I suppose, the bottom line is that if it sounds good, it is good!!
DF is a tough subject to really grasp for us non-techies. Maybe in my next life, I'll have the I.Q. to be an EE and design audio equipment. Just hope there's a hobby left on the next go-around.
Cheers and Happy Holidays!