I thought he was trying to make a point. Anyway, I have an interesting article for you:
http://hometheaterhifi.com/technical/technical-reviews/why-time-alignment-is-important-for-getting-the-most-out-of-high-fidelity-audio-systems/
Without Googling the topic but just thinking logically and scientifically, I would say there are a few audio amplifier specs that affect stereo (or multi-channel) imaging. The most important one could be the component tolerances and the overall design that ensure every channels perform identically, examples: noise, distortions, power output, input/output impedance, frequency response and probably a few more I can think of right now.
Once that's achieved, the rest will be in the hands of the recording, mixing, mastering people and ultimately the speakers and the acoustic environment where the listener sits in his/her sweet spot.
Specs that affect audio amplifier's imaging performance has gotten so good that I agree with lovinthehd that one should focus much more on the speakers and room acoustics. For serious listening, I always stick with high quality recordings, that could be just CDs, or other HD formats, but the most important part is done in the recording and mastering.
By the way my first impression of the 326BEE is very good. It sounds as good as the 49 lbs, 140W Marantz SM-7 it displaced. Not a scientific comparison though because 1) speakers are clearly the bottleneck, 2) the old setup was driven by a tube headphone amp/DAC wheres with the NAD integrated I have the tube preamp bypassed. One thing for sure, the little light weight amp has all the power I need in this small room. If I have time to play with it in one of my main system, probably the LS50, I will come back with more.