While doing my doctorate, I knew that several of my colleagues doing their thesis based it on assumptions and some even went further to put radically different views and theories so as to dramatize and make their thesis more attractive, just because one gets a Ph.D. and posts a paper doesn't make his/her word absolute as you can see in the case of this so called paper telling us that a damping factor of 10 is adequate. I have two models of power amps from the same company, one older and one newer models, both with same power ratings, however the newer model has an improved damping circuit and in careful listening tests, it is readily apparent, bear in mind, the speakers used are the same ones in both cases. If we are to go by the assertion this test, all the hard work of various amplifier designers and engineers is for nothing but to feed the figment of our imagination.
BTW: I have seen damping factor as low as 40 in tube amps but never have seen a figure of 10.