Old thread I know but super interesting one. Could not resist
I was researching damping factor a bit as I am trying to understand bass response and amplifier-speaker pairing a bit more. So, I recently acquired a pair of B&W CM1 S2 speakers. I tried them with a few amps: Naim Nap 250DR (driven by Naim Dac V1), Naim Nait 5si, Rotel RA-12, Arcam A29. What is interesting is that the Naim amps have a low dampig factor and the Rotel has a (reported) super high damping factor (around 800). The B&Ws are reported to have boomy bass (as I also experienced both at home and in the audition) so perhaps we can put forward that they are less damped compared to other speakers (happy to be corrected if I got this wrong).
Approximate Damping Factor = Speaker Load (Nominal Resistance) / (Amplifier output impedance + 2* total speaker cable resistance)
I looked at stereophile for the above formula and I was also able to source data for Arcam, Naim and Rotel amps although not necessarily the exact models.
Interestingly, Arcam (A19 and P49) and Naim (5si and Supernait) are reported having a relatively higher output impedance as compared to other solid state amps. Naim Supernait for example has an output impedance of 0.3 ohms. The Arcam A19 and P49 are measured as having output impedance of 0.155-0.19 (across freq range). The Rotel RB-1090 power amplifer reviewed by sterophile is reported as having an output impedance of 0.1 - 0.16 (across freq range).
So if we take the above as 'indicative' impedances for the respective brands, assuming an 8ohm nominal speaker impedance (disregards impedance fluctuations across frequency), 2m of speaker cable with 0.01 ohm /meter resistance:
Rotel DF = 57.14 - 40
Naim DF = 23.5
Arcam DF = 41 - 34.8
Interestingly the Rotel stated High DF is not confirmed by the above calculation. Perhaps this is reduced in other ways (?)
Anyway, the Naim 250DR and Arcam A29 paired with the CM1 S2 occasionally sounded a bit boomy and uncontrolled in the bass. This was the the case when I auditioned but more so at my own living room (smaller space, speakers closer to thea wall) The Rotel had a stronger bass punch (a bit much actually) but it was slightly less boomy. This experience sort of correlates with the above DFs although the differnces are not that great.
Interestingly again... Arcam has double the DF (mostly) over the Naim. They sounded very similar when driving the CM1 S2s. The bass boomed a little. Caveat: The Nap 250DR was driven by a Naim Dac V1 while the Arcam A29 was fed by a Rega Dac (same as the Rotel). The source may imact a difference as well.
Not a methodologically valid experiment but I still found it interesting, especially considering Arcam and Naim. They latter is always discussed as good with pace and rhythm and timing while Arcam tends to be discussed as laid back, un dynamic, slow etc. Yet, if we look at the DFs, the Arcam appears to be better at controlling bass cones and Naim may be the one with a boomy, flabby bass.
.. proceeds to scratch head.