Regarding low gain switch, the purpose is to allow more useful rotation of the volume control when used with high efficient speakers. Does not change the sound, just the output level of the line stages.
Damping factor? Our now antique brochure for our first Double 400 amp built in a Dyna 400 chassis said, regarding this, "unit should not get wet."
Damping factor is not a factor with a modern solid state amplifier. It is the ratio of the output impedance of the amplifier compared to the input impedance of the loudspeaker used, usually referring to an 8 ohm load. In the old days when vacuum tube amplifiers had less capable output transformers, their output impedance could be 2 - 4 ohms. This would waste much of amplifier trying to drive its own output transformers along with the load. Boomy bass control and not great musical results
Modern amplifiers almost all have very low output impedances, a small fraction of an ohm, so that the damping factor ratio is several hundred. Not an issue at all musically.
The Filter switch just puts passive high and low filters in the signal path, the pole points at about 50Hz and 10KHz. Just enough to help clean up crummy program material or excess turntable rumble. It is hard to hear the difference.
Frank