should Le be judged independently, or in terms of Le/Ohm? would a 1.3Le, 2ohm driver respond more similarly, all else magically equal, to a 1.3Le, 4ohm driver or a 2.6Le, 4ohm driver? does damping factor come into play?
IMO it takes an analysis of both along with the design (how the Le is achieved.) A design that incorporates lightweight materials and a commitment to keeping Le low is a totally different number than a design that uses Faraday rings (not that they don't have a place and greatly reduce non-linear distortion) to reduce Le in conjunction with high mms and motor force. Each method has it merits depending on the design goal and intended use.
Edit: didn't answer your question.
Whether the 2 are equal would depend on the above. Damping 'can' come into play but how much it can overcome depends on the amount of damping (100 not much - 2,000 can help alot) and the amount of motor force that the damping (and slew rate) has to work with...
Damping factor that's 10 or better is sufficient. You'd have to have a really high output impedance to come anywhere close to that.
Damping factor is really kind of a ruse. The concept is that a lower amplifier output impedance causes more current to flow from the stored energy (voltage) at resonance. But, the DCR (resistance) of the voice coil is in series with the amplifier's output impedance.
The DCR of the speaker is designed (chosen) to determine how much current flows in the circuit. It doesn't magically disappear when we stop thinking about powering the speaker and start thinking about dissipation of energy stored in the speaker.
This "story" was designed to sell the benefits of transistors compared to tube amplifiers, which often have higher output impedance.
For car audio, this really doesn't matter at all. For home speakers in which the woofer midrange and tweeter are all driven by the same amp, higher output impedance changes the frequency response by attenuating frequencies where the impedance is low more than frequencies where the impedance is high. For a "tower" speaker, the midrange is attenuated a little and that's where the "warm" sound of a tube amp comes from.