Read my review of the Gold Note PA-1175 MkII Amplifier with switchable damping factor. It appears at Dagogo.com
Damping Factor - Interesting article
Benchmark Media published interesting article on Damping Factor. I already knew that it does not make much difference for the damping of the membrane, but low output impedance is necessary to drive changing impedance ot the speaker (ideal voltage source). According to this article DF=100 produces about 0.5dB variations typically, while DF=200 reduces it to 0.1dB. DF above 200 is inaudible.
https://benchmarkmedia.com/blogs/application_notes/audio-myth-damping-factor-isnt-much-of-a-factor?omnisendAttributionID=email_campaign_5eda3b728a48f72deaf34bf2&omnisendContactID=5cf9266b15b61cc5a2a4dee7&utm_campaign=campaign%3A+AUDIO+MYTH+-+%22DAMPING+FACTOR+ISN%27T+MUCH+OF+A+FACTOR%22+%285eda3b728a48f72deaf34bf2%29&utm_medium=email&utm_source=omnisend
https://benchmarkmedia.com/blogs/application_notes/audio-myth-damping-factor-isnt-much-of-a-factor?omnisendAttributionID=email_campaign_5eda3b728a48f72deaf34bf2&omnisendContactID=5cf9266b15b61cc5a2a4dee7&utm_campaign=campaign%3A+AUDIO+MYTH+-+%22DAMPING+FACTOR+ISN%27T+MUCH+OF+A+FACTOR%22+%285eda3b728a48f72deaf34bf2%29&utm_medium=email&utm_source=omnisend