But that's not true! Damping factor relates to how effectively an amplifier allows a speaker's back EMF to damp its mechanical response. Power delivery is a separate issue that is tangentially related to electrical damping. The type of load is not terribly relevant to whether or not the amplifier allows or hinders the driver's back EMF to generate currents that damp the mechanical motion of the driver.
It's not about damping the simple mechanical motion of the driver, it's about damping the driver's electromechanical
resonance.
http://en.m.wikipedia.org/wiki/Damping
"Damping" is meaningless outside the context of resonance.
Now, look at the impedance plot of a typical dynamic driver, whether it be a headphone driver or a loudspeaker driver. You'll notice they all share the same basic characteristic, a peak in the low frequencies. The center of that peak is the frequency of that driver's resonance. And it's the driver's resonance that determines it's low frequency response characteristics.
This resonance is characterized by its Q. A Q of 0.5 is called "critically damped." In this instance, the driver's low frequency response is ideal with no ringing or overshoot. Qs above 0.5 are called "underdamped." As you go above this, the low frequency response begins to get peaky, with increased ringing and overshoot.
Dynamic drivers are designed assuming they will be driven from an ideally zero source impedance in order to maintain the published Q for that driver and the expected low frequency response. As you drive it from a higher and higher source impedance, you will end up raising the effective Q, causing the driver to become underdamped resulting in a peakier low frequency response along with the associated ringing and overshoot.
Now look at the impedance plot of a planar driver. They are ruler flat which means there's no sign of resonance and the driver behaves as a virtually purely resistive load (with a dynamic driver, to the left of the impedance peak it appears inductive, to the right of the impedance peak capacitive, and at the peak itself, resistive).
There being no apparent resonance, and the load being purely resistive, damping and the associated "damping factor" have no relevance.
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