According to this TI application note slaa701a.pdf, an LC section requires damping to achieve a maximally flat Butterworth response with no peaking due to resonance.

With this additional proviso, it seems the traditional formula is correct. This is what you need to do if working in the RF spectrum, but probably won't be used in audio work. You would use an active filter instead.
ETA: an LC section with an undamped resonance peak does not seem like it would be a useful device.

With this additional proviso, it seems the traditional formula is correct. This is what you need to do if working in the RF spectrum, but probably won't be used in audio work. You would use an active filter instead.
ETA: an LC section with an undamped resonance peak does not seem like it would be a useful device.
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