Hey all! I thought I would post on this controversial topic. I would like to post some of the conclusions I have come to. There are a few rules though.
1) No personal attacks from either camp.
2) Keep an open mind about either side
Conclusions:
In double blind tests, where amplifiers are all set to the same distortion levels, output impedances, output levels, frequency response and load, I do believe they are indistinguishable.
In most applications, in the home, when amps are changed around, I do believe that differences can be heard.
In those applications, in the home, when differences are heard, they are rarely due to the fact that one amplifier actually 'sounds' better.
Rather, the differences one notes are due to the following:
Output impedance differences, frequency response discrepencies, dynamic output capability changes, onset of audible distortion, how well an amplifer handles the given load and some others.
It is the afformentioned differences in the two amplifiers that people are actually hearing. Because most people are not going to go through blind testing 'equalizing' procedures, they will come to the conclusion that one amplifier sounds better than the other. Not the fact, that when equalized in a lab type procedure, they are indistiguishable.
In light of my own conclusions, I still say, listen and buy what suits you. I also say that is someone believes they heard a difference between two amplifiers in their home, they probably did, not because they actually (blind lab test) sound differently, but because of one of the differences I stated above. It is one side of the said differences that their ear prefers in that case.
Maybe this will help to clean some of the confusion on this ongoing debate?