1. Fine. But I'll be the judge of that when it comes to putting out MY product on the market. So, it may not be true to me, as it isn't for many people. 2. So what? I designed my headphone ribbons not to depend on damping factor. Actually, they are better to be driven with a current source (infinite output impedance), but that's not practical as you surely know that designing a CS power amp is fighting oscillation above 10k. Besides, if you have 0 Ohms on one and 0.017 Ohms on the other end of a cable, the dominant resistance in that circuit will be the the cable resistance...which is between 0.2 and 0.5 ohms. Now go and see what is the usual inductance for a 3 meter cable and you tell me if will roll-off the highs when it's terminated with 0.2 Ohms. Even if you design a cable that has low enough inductance (that is possible, I did so), the cable will have 10-50 times more resistance than the ribbon, which throws out your damping factor out of the window. 3. I see that you have chosen your words very carefully. What about the output impedance that you conveniently forgot? What is it at 40 Hz with your petty 4700uF? Anyhow, as I've already said, IF it's going to be Class D, it will be battery powered, so that ends our discussion here no matter who's right or wrong. I just can not fathom what made you calling me a dumb liar here? if you are so sure in your knowledge and expertise, please make a product and put it out on the market and then we'll see how right you are, instead of anonymously hiding behind avatars delivering unquestionable truth on the internet.