There is another, very serious issue that no-one has mentioned. An amplifier will often - usually - run into stability issues when it is loaded by a reactive load. An ESL looks like a capacitor to an amplifier, and that means it’s stability margin is affected. This can cause oscillation at worst (frying things), or at the least sound degradation. At low frequencies, speaker drive units are non-linear, which means that the impedance they present varies according to what they happen to be doing at the time. The effect is that they can act as a large inductor, which again can drive an amp into instability. When an amp does go unstable, it’s output will become momentarily independent of the input, and it can take a little while for it to get itself together again afterwards.
Generally it is better to run an amp into an ESL with some series resistance or inductance such as 6 feet of zip cord to avoid these issues. These issues may also be the cause of speaker cables sounding differently - the reactive aspects of the wiring are not normally considered.
Back in the 70’s it was these issues addressed by Julian Vereker that made the Naim amplifiers so exceptional. A 60W amplifier capable of providing 8A was unheard of (and is still very unusual). Nowadays amplifiers such as the Sanders Sound Magtech are designed to avoid reactive load problems as of course they have to work with his ESL’s.