Interestingly it does seem if the output impedance is relatively low (0.3 that can also include some tube amps) and linear in behaviour then with a simulated real load it looks to be inaudible in terms of difference from those that are around 0.1ohm, by inaudible I am going by being under 0.25db as a guideline.
I would like to add some lines on my experience. I own VTL MB750’s and Soundlab A1 px. The Soundlab’s have one a the worst impedance curves I have ever seen – about 50 ohm at 60 Hz , 5 ohm at 600 Hz and 2 ohm at 20 kHz. The curve looks like a magic mountain; phase goes from almost 90 to -90 degrees.
Happily the speaker has adjustable bass, medium and treble controls. Although the first two are in steps, treble is continuous. Every time I change amplifiers, I must adjust the treble level using a spectrometer built with a EMU 24bit 192 kHz USB Tracker pre and a ECM8000 microphone calibrated against B & K reference.
The other amplifier I use is a Classe CA201, especially in hot days in summer
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The response is almost flat for the VTL with minimum attenuation, but as expected for the Classe I have to attenuate treble by almost 4 dB.
Now the “magic” part.
(Disclaimer – these observations were made in a friendly environment, with a few audiophiles and music lovers, in a non scientific non controlled way, just by curiosity and for fun.)
Most of my friends found difficult to notice variations of up to 2 dB at 10 kHz in treble. However, changing the XLR cables in the output of the CD from Nordost Valhalla to Sunyata Antares changed the sound in a way everyone could notice. And, surely, the frequency response did not change when I changed the cables …
Even after equalizing the responses of the system with the VTL and Classe, the sound of the two amplifiers is quite different - and everyone prefers the tubes.