Can't believe this thread is still going...
I've noticed differences between amps, but only in cases where the cardinal rules are violated (low output impedance, low distortion, linear within freq range, operated within limits). Performed level matched a/b test using a Pass Labs (XA30) vs. more modestly priced amps: unable to tell the difference.
I think the transient peaks of the leading edges of notes require more dynamic power, and that clipping occurs far more often, than people realize. I suspect that this accounts for many of the perceived differences when folks go from an AVR to a dedicated amp with more dynamic power reserves and/or improved low impedance drive capability. Unclipped power has a more open, effortless sound, and is more capable of creating a convincing facsimile of the real thing. An AVR may be taxed trying to replicate those leading edge transients, even at modest levels, given the average speaker sensitivity and typical listening distances. It won't come across as gross clipping, because it's not, but if it's happening enough, it will color the sound.
And a lot is due to folks fooling themselves, expectation bias in sighted evaluations. What did Feynman say, the easiest one to fool is oneself? A few measurements, or even calculations based on reasonable input, would dispel the myths.
Folks who explore qualitative differences between amps are missing the boat. Amps are mature technology. Those with low output impedance, low distortion, and linear response are dime a dozen, making power the primary concern.* The folks seeking a qualitative difference need eq, or new speakers, but not amps with different sonic signatures. (Such amps exist, by design, but they largely fail at meeting the basic definition of an amplifier. They are more correctly referred to as processors with voltage gain. See tubes, First Watt amps for examples.)
*The speaker/amp interaction is complex and may account for differences, but such differences would fall under situations where the amp's clean power limits are exceeded.