I had this problem too. I did not know if I should use a load @ that frequency or just a resistor, because I could not get that resistor in the manual for a amplifier. The frequency was on the low end of ultrasonic.
I ended up making a special load with a capacitor that is exactly right. To me it seems that if your gonna calibrate something, calibrate it on a impedance similar to the DUT, then I determine that is the calibration aritfact and calibrated all the amps of that type with it.
But if your going for a speaker, that is going to be different.
my take on it is a balance between realism and stability. For multi channel, you want them to be equal, and you want it equal over time. If you get too complicated it might drift or be unstable.