could there be other factors than damping factor?
@avanti1960 Yes. The differences we are used to hearing between amplifiers is mostly the distortion signature of that amp.
Our ears use harmonics to tell the difference between the tone colors of various instruments and in the same way harmonics generated by amplifiers cause those amps to sound different from each other. Damping factor, once its over about 20:1 has no effect on sound quality.