As an observation, I once demo'ed NuForce Reference 9V2 SE, which do not double power as impedance is halved. It has a damping factor of >4000. Using your calculation, this translates to an output impedance of .0002.
The Pass Labs XA-60.5 I own have a damping factor of 150, which translates to an output impedance of .05.
The Pass Labs, which doubles power as impedance is halved produces better tonal balance and bass control, than did the NuForce amp, which has a significantly lower output impedance.
The Pass Labs XA-60.5 I own have a damping factor of 150, which translates to an output impedance of .05.
The Pass Labs, which doubles power as impedance is halved produces better tonal balance and bass control, than did the NuForce amp, which has a significantly lower output impedance.

