You have not answered a single question.
More word salad.
I take my lessons from you.
The difference is, I work in the real world, and use real world numbers, so when I say that the effect of the non-zero R of a cable on the frequency response in a real world system is potentially larger than the effect of L of the same cable, that is not a guess based on imaginary numbers, but on actual cables and speakers.
I didn't notice any questions, I only noticed feeble attempts to attempt to discredit me, whereas your lack of answers to my questions speaks directly to a lack of addressing the topic. I was honest. I have chatted with others. They think your numbers are suspect as well. Your inability to even consider you could be mistaken is not a good look. Only way to fix that is to show your actual work and how you arrived at those number for the speaker (and show in the problem being discussed, where 26.5 ohms has any relevance).