Q: What is damping factor?
A: A nearly meaningless specification which can be used by amplifier makers to create some sort of meaningless "spec war" to hook neophites who don't understand electronics. Low output impedance is essentially just a "byproduct" of high powered SS amp design. Use lots of transistors, apply a boatload of negative feedback and voila! you have "high damping factor!" This is essentially turning lemons into lemonaide by marketing people. The reason for high damping factor is HIGH NEGATIVE FEEDBACK - a kind of mini-disaster all on its own.
Secondly, as DJK pointed out, "real" damping factor is rarely over 50 regardless of the amp being rated at 500 or 1000 or anything else, because the speaker wire AND voice coil must be inserted to make an actual real-world measure and this reduces the DF to number like 30 or 50 for nearly all amps!
Thirdly, the assumption that "maximum damping" is best for all speakers, is simply that - an assumption used by those promoting high DF. Many speakers seem to benefit sonically from LESS DAMPING.
Fourthly, many amp famous designers in the past have actually intentionally LOWERED the DF of their amps, so that they would sound more optimum with a wider array of loudspeakers. Early amplifiers included a knob for adjusting DF for the speaker you were using.