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Here is a good impedance curve to consider. From Stereophile, the curve for Soundlab ESLs. I've owned some and it is accurate. Lots of phase and impedance variations with frequency. A tube amp with a hefty one ohm output impedance will not matter at lower frequencies. Those peaks off the top of the chart go over 30 ohms. OTOH, up near 20 khz where the speaker has the phase rotation of nearly a capacitor and an impedance of an ohm (depending upon speaker settings it can be .5 ohm) the output impedance will cause the speaker output to droop significantly. With such a speaker load a tube amp and low output impedance class D amp will sound different. Due to the resulting FR differences.