It may sort of seem that way... but in fact it is far more complicated... for a bunch of reasons.
There are also all sorts of other issues regarding controlling a cone...
Like the strength of the motor...
And the strength, and weight, and stiffness of the cone...
It doesn't help to have a perfect motor if the cone is going to flex, or ring like a bell, or shatter into a million pieces.
And who says a cone is even the best choice?
Part of the basic problem with cones is that you're using a lot of force to wave a heavy cone back and forth to move a relatively tiny mass of air.
(In technical terms: "Really AWFUL impedance matching between the cone and the air.")
There were in fact speakers with impedances that high... several hundred Ohms... back in the very early days of tube amplifiers.
(You'll probably even find one or two on eBay if you want to play with one.)
If the impedance of the speaker is high enough then you don't need an output transformer to match the plate impedance of the tubes to the speaker.
There were actually speakers that just ran the plate of the tube directly through the voice coil.
(They were so stiff the DC offset just didn't matter.)
And, back when permanent magnets were pretty poor, as well as expensive, there were speakers that had electromagnets.
(And a few designs were really creative and used the electromagnet on the speaker as an inductor in the DC plate supply for the tubes.)
There were also table radios that had a crude little electrostatic tweeter connected directly to the plate of the output tube.
There was a lot of interesting weird stuff back in those days.
However... as for 100 Ohm speakers...
1.
They wouldn't work very well with modern amplifiers.
Your amplifier that is 200 watts into 4 Ohms and 100 watts into 8 Ohms would only deliver six or seven watts into 100 Ohms.
So you'd need a special amplifier designed to work effectively at such a high impedance.
2.
The impedance of the speaker's voice coil is directly related to the number of turns of wire used.
A 100 Ohms voice coil requires a
LOT more turns than a 4 Ohm or 8 Ohm voice coil.
So, unless you want it to be incredibly heavy, you have to use
VERY thin wire.
And very thin wire has much higher resistance (and is also easier to burn out if you overcurrent it).
3.
The crossover will also operate at a higher impedance...
So, smaller capacitors, running at higher voltages (nice film capacitors)...
And coils with higher inductance (big coils with lots of turns of really thin wire)...
4.
When you're talking about damping factor you start by assuming that the speaker is "a perfect generator".
The voice coil in the magnetic field is the "generator"...
And damping occurs because you are able to "short out the current produced by the generator"...
(It is this current flow that generates the magnetic field that opposes the motion of the voice coil.)
And, "looking back into the output of an amplifier with plenty of feedback", you "see" a
VERY low DC impedance.
HOWEVER, if you "model it out", the DC resistance of the speaker wire,
and the speaker's voice coil, is in series with that impedance.
So, on one side of the ratio that determines the Damping Factor, you have the "source impedance" of the loudspeaker...
But,
ON THE OTHER SIDE of that ratio, you have the output impedance of the amplifier
PLUS the DC resistance of the voice coil, the speaker wire, and the crossover.
(Those are all resistances that tend to limit the amount of current than will flow through the circuit.)
Those combined DC resistances set a sort of limit on the overall effective damping factor.
5.
There are also other factors that limit the overall level of damping available.
Things like the degree of coupling between the magnetic fields and the relative "stiffness" of each.
The fields are not perfectly coupled together and neither are they infinitely powerful.
6.
Also remember that there is no specific goal "to have infinite damping".
In practice it is much more important that the design choices be
BALANCED.
Vintage speakers tend to sound "dry" on modern amps - because they are designed to sound correct with tube amps that have low damping.
They are designed NOT to be controlled too tightly and this lack of tight control has been accounted for in their design parameters.
Therefore they often sound "over-controlled" when connected to a modern amplifier that has more damping than they were designed to go with.
Most modern loudspeakers are the opposite...
They sound "sloppy and inadequately controlled" when paired with an amplifier with a too-low damping factor.
Because they're designed to be used with amplifiers with much higher damping factors that provide "firm control".
But they still reach their point of diminishing returns with a DF of around 100 or so...
(You're not going to stop a heavy cone instantly, no matter how powerful your motor is, and a heavier cone, more able to withstand the stress, will in turn end up being heavier.)
COULD you design a new loudspeaker with a 100 Ohm voice coil that worked well when paired with an appropriately designed amplifier?
Quite probably.
But I suspect that the tradeoffs would not be worth the gains.
The current values were arrived at because they
are the best compromise that anyone has been able to figure out between the various tradeoffs.
And they now have the added benefit of being standardized and well understood.
And remember that your wimpy 50 wpc AVR might indeed be able to drive your 100 Ohm speaker "like a Krell"...
Right up to the one or two watts that it was able to deliver into a 100 Ohm load.
(So, assuming that the circuitry was otherwise well designed, which is probably
not a good assumption, a really
small Krell.)
(I really somewhat mis-phrased that... since your 100 wpc into 8 Ohm Krell will also be limited to two or three watts into a 100 Ohm speaker.)
(And bearing in mind that the speakers themselves might or might not sound good... for other reasons.)
I'm missing something here,
KeithL - If damping factor rather than current is the most critical aspect of cone control, then why don't manufacturers make 100-Ohm speakers? Certainly that would increase damping factor by a huge amount and even the wimpiest AVR could drive them like a Krell.