Tvad,
If you accept solid state amplifier technology and you do not desire to tweak the sound and wish for a tight controlled bass and wish to simplify it to a damping factor then I would say 80 is adequate and perhaps an ideal number.... i.e. for an 8 ohm load the amp should have an output impedance of of around 0.1 ohms. There is very little to be gained with even lower impedance and probably not audible anyway unless the speaker impedance drops very low.
BTW: This discussion applies to equipment input impedance too.....ideally you want a high input impedance (nominally around 10K Ohm) on all equipment prior to your speakers or headphones. This reduces the effect of interconnects and coupling of equipment in your system to almost negligible levels.
If you accept solid state amplifier technology and you do not desire to tweak the sound and wish for a tight controlled bass and wish to simplify it to a damping factor then I would say 80 is adequate and perhaps an ideal number.... i.e. for an 8 ohm load the amp should have an output impedance of of around 0.1 ohms. There is very little to be gained with even lower impedance and probably not audible anyway unless the speaker impedance drops very low.
BTW: This discussion applies to equipment input impedance too.....ideally you want a high input impedance (nominally around 10K Ohm) on all equipment prior to your speakers or headphones. This reduces the effect of interconnects and coupling of equipment in your system to almost negligible levels.