Disclaimer: I am not an audiophile or expert on audio equipment
beyond a few occasional repairs and some long past work at a recording
studio and several radio stations.
Well, that depends on what you're trying to accomplish with the dummy
load. If it's performance tests for a data sheet with calibrated
equipment, then yes, every divergence from exactly 8+j0 is important.
However, if you're using the load to simulate a real loudspeaker to
test for ringing, oscillations, crossover distortion, resonant peaks,
and such, then there's no way a purely resistive load is even close to
a real world loudspeaker impedance:
<
https://www.google.com/search?tbm=isch&q=loudspeaker+impedance>
Let's do some measuring and math. Digging through my junk box, I find
a dummy load that I think was used to test power supplies:
<
http://www.11junk.com/jeffl/pics/drivel/slides/dummy-load-inductance.html>
That's 2ea 2.5 ohm and 2ea 5.9 ohm inductive RH type resistors in
series for a total of 16.8 ohms. Measured inductance of 16 uHy at
1KHz yields:
Xl = 2*Pi*f*L = 2 * 3.14 * 1000 * 16*10^-6 = 0.1 ohms
So, this load looks like:
16.8+j0.1
Good enough.
However, if you were making measurements up to 100 KHz, where the load
would look like:
16.8+j10
methinks a non-resistive load might be useful.
Considering that your original question was about testing a used
amplifier to see "what it was capable of", y'er right. You can do
that nicely without using overpriced non-inductive terminators. When
you actually build your load, you might want to do the above
measurement and calculations.