Damping factor is one of those audiophile terms where a small grain of truth is surrounded by a large mass of hyperbole and misinformation. My all time favorite is skin effect though. The claims for skin effects are usually quite humorous.

I personally love my 5 M200's and consider them a very good product both in terms of sonics and bang-for-the-buck. In addtion they appear good enough to be a platform for aftermarket modification as seen HERE