http://groups.google.com/group/rec.audio.tech/msg/ac12552519a4eb04?q=author:DPierce@world.std.com+back+emf&start=30&hl=en&lr=&ie=UTF-8&rnum=34
Interesting read. With his 4 ohm speaker, adding a 2 ohm resistor decreases damping to 2 or less, since the voice coil will be less than 4 ohms.
"Thus it becomes obvious that the electrical Q of the speaker or,
more generally, the electrical damping of the speaker, is NOT
dependent upon the source resistance Rs alone (as the proponents of
damping factor erroneously claim), but on the TOTAL series
resistance seen by the driver, including the DC resistance of the
voice coil, Re. This mistake, as commonly as it is made, the the
fatal flaw in the entire damping factor argument. "
The speaker see this added 2 ohn resistor.