It's more about the partnership of the driver and amplifier, combined with your preference for whatever character of sound you enjoy. Obviously, this would suggest applications in lower-powered SQ setups, but that doesn't mean guys who are wanting to get loud will want it to sound muddy or boomy (which can happen for many reasons, not just lack of damping).
If you're running low Q drivers at a low impedance (1ohm, .5ohm), damping factor won't mean much to you because the driver is already pretty well damped and the impedance magnitude at the driver's resonance will be relatively low and very easy for the amplifier to control. Especially if you're running high power as it helps overcome the back EMF generated by the driver's coil as it moves back and forth.
Now if you're running low-powered setups at somewhat higher impedance, and you're NOT using low Q drivers, you're looking at a situation were an amplifier's damping factor will be very important if you value good transient response and pitch definition. It will pretty much determine how well the driver's cone motion is controlled, even if it's in a sealed enclosure. Done correctly, you will hear 250-500w amplifiers sound MUCH more powerful than they are.
But yeah, high power at low impedance with low Q drivers... you'll be good with anything over a damping factor of 100.