The amplifier rating system from manufacturer to manufacturer keeps things off keel making it difficult to differentiate which amplifier would have more power for a given application. For example. The amplifier rated at 100 watts may have been rated on a 1khz basis and the 60 watt rated from 20hz to 20khz. This means if the 100 watt amplifier were to be tested from 20hz to 20khz that it would likely achieve a closer wattage rating to the 60 watt amplifier. Another factor is impedance. The 100 watt amp might be rated at 6 ohms, and the 60 watt amplifier rated at 8 ohms. Amps are designed to be ideally operated in a certain impedance range. This is why you might see two similarly rated amplifiers have startlingly different power achievements at 4 ohms.
Another difference between ratings is constant output vs. peak. Both are relevant, though they are uncommonly both used when rating products. NAD is one manufacturer that tries to do both, by using the FTC rating system for RMS or constant output and IHF for it's peak power. Sometimes these peak power figures can be unrealistic and reflect output for near shut down, or shut down output levels (meaning the receiver or amplifier would open its relays to protect the amplifier from hard clipping).
I had a Rotel amplifier that was rated 60 watts per channel that I would put up against my Sony 150 watt per channel amplifier any day. The reason? The Rotel had greater headroom. The Sony has two liberally rated 15,000uF capacitors for reserve power from the power supply. The Rotel has four 10,000uF capacitors of very high quality for reserve power. The quality of the heatsink was higher, as were the output devices on the Rotel. The transistors (output devices) could cleanly produce higher output than the ones inside the Sony, and the reserves gave it the headroom to achieve higher output for moments when it's needed far exceeding its 60 watt rating. The Sony does have a bigger power transformer, so power can keep on coming through, but the power is wasted on cheap transistors and a mediocre capacitance keeps the amp from having the power on tap when it's needed quickly.
That's the difference between quality and quantity.