@preload ,
@MrPeabody, you're overcomplicating things.
Pavel wanted to show that non-negligible impedance (primarily resistance) of a speaker cable, besides a general small level drop, causes a slight frequency response change when the speaker is not a constant load vs. frequency (neglecting current distortion here).
To better quantify the difference it is needed to factor out the (very small) response change seen already at the amp output which is not zero impedance -- but low enough to not disturb the general concept of the sim/measurement. Hence FR(load)/FR(amp) was computed to normalize out the amp's influence.
While it is true that the amp output impedance itself affects the effect it is small enough compared to the other impedance that it can be safely neglected. If it were the same magnitude than the cable the effect would be half as strong and if the amp were a current source there'd be zero effect on frequency response and level.