Variable damping was kind of a design phase amplifier manufacturers went through. The designer of the AR-3 loudspeaker insisted the the best sound from a tube amp for his speakers was with an amp with a damping factor of 1. So Marantz model 8 and 9 and in this case the MC 30 had variable damping.
I heard a similar story from Henry Engle of EZ Teltronics one evening when talking about the early days. Hank went to an audio show and heard the AR line of speakers and thought that they would be a good addition to the products he sold. He checked the system setup and had those item currently in the store including the Mcintosh MC30 amplifiers. He placed an order and became a dealer. When the order arrived, he was eager to setup the system and tried to replicate the glorious sound and bass he heard at the show. No matter when he did it was to no avail. So, he called up Gordon and explained the situation. Gordon replied, "ah Henry, I should have told you sooner. Those MC amps had specially wound transformers!"