Gotta love audiophools, always willing to break something that's never been in need of fixing.
The statement: "a low and stable impedance 0,1…0,2Ohm (equivalent to cap 40000u) in the band to megahertz" is meaningless (parsing the broken English as well as I can). A "stable" impedance, over any frequency range, is a resistance, not a capacitance. By definition (Kramers-Kronig relations).
A typical 1000uF 25V electrolytic, for SMPS service, has maybe 50-100mohm ESR, beating this figure. An SMT part will have reasonably low ESL, beating the frequency range as well (say to 10s of MHz). And by "typical" I mean middling to cheap Chinese, say Capxon or Teapo brand.
Do audiophools really buy electrolytic capacitors that are so bad, you need 40mF worth of them to get to a commodity-range ESR? I know they swoon over their wank brands like "Pureism", "Black Gate", "Silmic" and so on, but it's not hard to figure these things out. Well, if they went on measurement rather than belief, it wouldn't be hard...
Tim