All Class-D amplifiers need the output filter - it is essential to prevent radio and TV interference. We know that a passive filter must be designed to suit a particular impedance, but what is the ideal? The problem is that there isn't an ideal, and loudspeaker makers make no attempt to standardise on a designated impedance at (say) 20kHz. A nominal 8 ohm speaker may well be 16 ohms (or more) at 20kHz, due to the semi-inductance of the tweeter's voicecoil.
In the above graph, you can see the effect of loading a filter with 3 different impedances. Should a reviewer's (or customer's) speaker happen to be 16 ohms at 20kHz, then there will be a boost of 3dB at 20kHz with the filter shown. The response isn't deliberately done that way to look bad - it's a simple filter that's fairly typical of those used on commercial Class-D amplifiers. Some listeners will report that the amplifier has 'sparkling' high frequencies, and another will complain that it's 'harsh' and/ or 'ear piercing'. It's neither, it's simply a matter of an impedance mismatch. Some Class-D amps use a Zobel network at the output in an attempt to provide a predictable load impedance at 20kHz and above.
In the past we have never had to worry about impedance. The amp has a very low impedance, speakers have a variable impedance that has a nominal quoted value, and no more needed to be said. Class-D has changed that, but no-one is taking notice. If speaker makers were to add a network that ensured a specific and standardised impedance at 20kHz and above, many of the disparaging claims about Class-D amps would just go away. Don't hold your breath.