There are no measurements. Does that make it invalid?
If they sound different to you, no one will say anything other than may bring up Placebo, but I won't, though the 95,105 and my Denon all sound same enough to me. I think if you were to say one sounds better than the other still no one would, or should protest because we all have, and do express our opinions. I trust measurements much more than my hearing/brains but that's just me; and I am referring to SQ in terms of accuracy only, not whether it sounds good or bad to one's ears. I am sure there are people who prefer a live concert BR/SACD etc., played through their high end system that colors the sound, such as some Sunfire/Carver or some tube gear plus certain speakers, than the sound they would hear in that live unamplified concerts. I am just taking this to the extreme to make a point though.
There are many here who think that this is senseless because digital is digital.
I was one of those people but experience has changed my mind.
See we are all so different. Many people went the opposite way, from extreme die hard analog to digital, I am almost one of those, except I am more or less neutral on this but used to be analog only.
I am getting a lot of good advice on this thread.
Allow me to reciprocate: If this thread upsets you, ask yourself why.
I doubt anyone would be upset by this thread. I did make one point in the beginning, that the poll would have been more telling if the question is more specific than just asking if amps sound different. If a person answer the question without making assumptions such as operating well within their designed limits, etc., then the answer should invariably be yes they can sound different. As it is now the numbers are meaningless to me because I am not a mind reader.