but it seems there is more to it, quoted from that article from the conclusion: "We have not looked at the frequency dependent attenuative effects of the source resistance".
I have always had in my mind damping factor was more important/audible the lower in frequency, below 100hz or so, and very driver dependent. I tend to go for 8 ohm versions over 4 ohm versions of the same driver if I can for subs, perhaps in vain? Anyone have any more info? I'm overloading Googles servers here trying to find anything, will link it if I do.
Damping factor is a non-factor. If it was problematic tube amps wouldn't work.
Some SS amp manufacturers make a big deal about damping factor. Why? Because SS has a naturally high damping factor, so they use it as a sales tool. And that's all it is. The preferred amplification for really serious oddiophiles is Class A SET, which has a very low damping factor. They're not convinced by the SS advertising. Neither should you be.
This article from the 1950's http://www.paulspeltz.com/tomcik/index.html back when it probably was a factor. Talks about the entire damping chain, that is speaker, enclosure and amp.