Low ESR capacitors must be used in switch mode power supplies, due to the high frequencies they operate at (typically 200kHz or higher)
If your audio amplifier uses a classic power transformer (heavy standard transformer or toroidal) with big capacitors, then low ESR capacitors won't make any difference.
In the actual audio circuit (let's say where you deal with opamps, preamplifier chips, audio amplifier chips), using very low ESR capacitors like the FR series won't help.
I've heard for example some people recommending Panasonic FC series for audio ... it's low ESR but not super low esr as FM or FR series and uses an older electrolyte formula. People were saying that the electrolyte in the FM and FR series (if I remember correctly, there's two different formulas) are "too aggressive", too optimized for low ESR and hurting audio quality.
For today's standards it's not considered great for switching power supplies anymore, but its average specifications could make it good for audio - it's 105c rated, it's rated for 2k hours or more depending on volume of capacitor, it's a series that's produced for a long time and will probably be produced for long time in the future...
Nichicon has some audio series capacitors, you can see the chart here (see bottom, right) :
http://www.nichicon.co.jp/english/products/images/daia_img/e-alm_mini.gif
There's some marketing speak and silly stuff in the datasheets, but some of the series are not that expensive and are available on Digikey and other distributors... and even if the "for audio" claims are bogus, they're still capacitors made by a reputable company.
I wouldn't hesitate for example using 85c rated series like FW, KW, FG, KZ where they're not very close to hot chips or heatsinks... for example near class-d headphone amplifier chips, pre-amps, opamps , etc ... for capacitors very close to hot heatsinks, 105c series like KA or KT could be used.
Rubycon also makes good capacitors... don't see "audio grade" capacitors here but you can see what they're "optimized for" (see page 2 for regular electrolytic) :
http://www.rubycon.co.jp/en/catalog/e_pdfs/e_SERIES-CHART.pdfFor audio circuits, I'd stay away from very/ultra low ESR series (ZLK, ZLG, ZLJ, ZLH) but the more average ones (ZL, YXF, YXG) would probably be fine for audio.
I also remember at least one person claiming that the RX30 series (130c rated electrolytic capacitors) made their audio amplifier sound great.