The article is very misleading about switching amplifiers....yes, those particular amps do measure relatively high output impedance...part of their design, not inherent of the type. The UCD modules have less than 20 milliohm (.02 ohm) output impedance to 1K and about 150 milliohm (.15 ohm) at 20K....this will give flat frequency response with ANY speaker. The Ice amps and Nuforce actually have even lower output impedance...along with less good sound.... he he. Many linear amps do not have 20 milliohm out ...
If you read the article carefully, you will find a long quote from Bruno Putzeys, who just happens to be Mr. UCD if you will. The quote went in the article with Bruno's permission.
Please also note that throughout the process of writing this article, all of the initial through final drafts went to Bruno, Mike, Dick, and Gene for comment and correction. There are about three or four other engineers who reviewed this who will remain un-named.
If any conclusions can be made about this article, it's that what Panasonic did is not a very good way to implement a switching amp.
d.b.