De Paravicini: Yes, well, it may only appear to have a damping factor of 20 but that needs to be clarified. People have latched on to the idea that damping factor is the only important criterion for tight bass.
Now a conventional dynamic speaker is essentially an electric motor in series with an 8 ohm resistor inside that motor—if you measure the voice-coil terminal it measures 8 ohms DC [(footnote 1)]. Now if you put a screwdriver across those two terminals, you have put an infinite damping factor on that…