Qms is a measure of suspension damping, but this isn't the same thing as cone surface flex. That's what I was talking about, cone breakup. A cone that is damped is one that is resistant to flex. A cone's stiffness will determine how high in frequency it can remain pistonic, but its damping will determine how violently the cone flexes and resonates as ripples begin to appear on its surface.About basshorn simulations, it's not that I would trust them "blindly", rather it is my informed opinion that the simulations track reality very closely. I think that's probably what you meant, but it is important to be aware this isn't blind faith. I've done a lot of simulations and I've measured a lot of horns, built as specificed by the models. Under about 500Hz (depending on the cone), the models are very accurate. At higher frequencies, cone flex prevents the models from being accurate because the models assume pistonic diaphragm motion.