@dynamiclinearity @kofibaffour Well, it’s not as immediately obvious to me as it is to you two (and probably many others) why a higher-damping-factor amplifier is more resilient to frequency variation. I had to spend some time thinking it through and convincing myself.
By the voltage divider law (for two series resistors), Vi = Vo Zi / (Zi+Zo), where i = input (source) and o = output (load). For a tube amp, assume Zo = 2 ohm. When impedance of load (on speaker) rises from 8 ohm (150hz) to 75 ohm (1.9khz), the voltage drop Vi/Vo = 8/(8+2) = 0.8 and the change in volume level = 20log(0.8) = -1.94dB, and then transitioned to 20log(75/(75+2)) = -0.23dB. This transition leads to an increase in sound pressure level of 1.71dB. The perceived increase in loudness = 2^(1.71/10) = 13%.
By contrast, for a SS amp, assume Zo = 0.05 ohm, performing the same calc. leads to an increase in SPL of 0.04dB, the perceived increase in loudness = 0.3%. It’s immediately clear that the perceived sound-level variation caused by this impedance transition is much smaller for a solid-state amplifier than for a tube amplifier.
On the low end, the impedance transition from 8 Ω to 21 Ω results in about an 8.3% increase in loudness for a tube amplifier. It’s still an increase, but the perceived change in bass loudness is relatively less noticeable to the human ear. That might be why no attenuator is provided for it.

