And Roger Russell quoted Stereo Review's Julian Hirsch:
"It came as no surprise that all the amplifiers in this group were capable of delivering excellent performance in almost any home music system. And provided we kept all of them running within their power limits, we heard nothing that would incline us to prefer one over another. Although some people strongly feel otherwise, good amplifiers of comparable quality and power that are not being overdriven will sound very much alike under most conditions to most people. If amplifiers do sound much alike (and these did), then why bother comparing them? Because there is more to an audio component than the perceived sound character. There are differences in operational limits (maximum power output into various loads, for example), construction quality and finish, size, weight, price and features that can affect an amplifier's suitability for any particular installation."
For those who did want to read the linked long article, Mr. Russell said:
"I think that differences are understandable. An amplifier having 0.1% distortion and one having 0.001% distortion are clearly not the same but they are way below audibility. An amplifier having a damping factor of 10 and one having a damping factor of 1000 are also not the same but once again the difference is not audible.
I have personally completed several blind A-B listening tests over the years between good amplifiers, tube or transistor. Although I thought I could hear a difference each time, my choice was only correct about 50% of the time. I have also conducted blind listening tests for other people. I have learned how important it is to set the amplifier gains to be exactly equal and that the amplifiers should not be seen or identified for the listener. The slightly louder amplifier often is preferred. Comparison must be instantaneous or the listener forgets. If the identity of the amplifiers is known, the listener often gets preoccupied with identifying which amplifier is playing instead of the sound quality. The questions asked of the listener about the sound quality are also very important. I even hide the speakers as well as the amplifiers behind an acoustically transparent curtain."
Coming from someone who is an EE and have designed McIntosh amps and speakers, I find that quite interesting.