It has been pointed out several times that the classic DF definition is just about meaningless, in that it ignores the quite major contribution of the driver voice coil resistance in the total circuit. But, with due respect, how difficult it is to override an idea once ingrained ....
My effort at bringing this truth across is by a sharp look at the real voice coil resistance of practical drivers - practical in that most members can easily measure it. That might bring reality home.
I have never measured voice coil resistance for an 8 ohm driver as lower than 5 ohm. On average I find values in the vicinity of 6 ohms; it varies slightly with the brand. Several 4 ohm drivers I have measured linger in the 3,0 - 3,6 ohm region.
That means that the lowest voice coil circuit series resistance (in the 8 ohm case), will be 6 ohms. Thus even if amplifier output impedance plus cables plus what else amounts to zero, the damping factor actually indicative of to what degree a driver is damped (practical DF), cannot be much higher than 1,3! (This excludes the fact that the voice coil circuit ompedance can be quite higher than the d.c. figure. Voice coils operate under signal conditions, which exibits an even highr series impedance.)
This explaines why for generally DFs per classic definition above values of 10 or higher have negligible effect.
It explains why the (audible) frequency response of any half decent amplifier can hardly be influenced audibly by by the loudspeaker load variation, funny loudspeakers excluded. (One presumes amplifiers with 'dfs' of at least some 15; I have not noticed anything lower than that; on the contrary. Low DFs associated with tube units are often touted as the main reason for mellow or whatever flavour of sound; I fear the main reason must be looked for elsewhere, mainly so or at least to a large extent.
Going further, one can point out that tube amplifiers using at least UL output stages can easily have 'DFs' of some >20. For the figures-thirsty, it is moderately easy to achieve figures of some 50, or several 100 with certain measures - if such would be of any practical consequence whatsoever.