I never thought it wasn't science, of course it is. Just that it is not a reliable way of determining, or used as proof that two amps with almost the specs in multiple metrics, and measurements including the usual suspects such as THD, DR/SNR, IMD, crosstalk, frequency response, damping factor/output impedance etc.
Me neither, but volume matching when comparing using something like a REW sweep 20-20,000 Hz, that's what I used in the past such as the following:
I have plenty of such comparisons, this one and all the others too, basically showed no significant differences in FR even with 1/24 smoothing (this one happens to be 1/12) and the minor differences could well be mostly due to repeatability related, considering the not super accurate U-mik-1 mic and room noises.
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I don't disagree with what you stated, but I do feel the point of using resistor vs reactive load that most speakers are, seem not relevant if and when tests are done at well below the DUTs output limits, such as those found on ASR and Audioholics.com. For example, even an AVR such as the mid range Marantz Cinema 40 can do a very transparent job if test and measured at output up to their published rated 125 W, so if compared with any other integrated amps or separates at say the typical 5 W that ASR uses, and up to say 50 W, then who it won't matter if the load is a resistor or a simulated reactive load such as one used by the Stereophile.
Here we are looking at a mid range AVR, the matching power amps for the AV10 and AV20, the amp10 and amp20, obviously should and I suspect would measure even better when connected to reactive, even highly reactive loads.
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I believe you and TLSGuy, and that makes me thinking of eventually selling my AVM70 and grab the AV20 or keep the AVM but also grab the presumably more affordable AV30 when it launches later this year (use either one as backup, otherwise in one of my two channel system).
Can's say I disagree but I do doubt that, besides according to Gene and I think some of Masimo's marketing info, the AV10/20 uses HDAM version SA3, not HDAM4.
As to their higher output impedance, its a question of what "higher" is, if it is as high as even 1 kOhm, it still wouldn't make enough difference when used with the vast majority of power amps that typically have input impedance not lower than 15 kOhm, more often in the >20 kOhm range
Besides, Marantz marketing highlighted the claimed advantage of their HDAMs are that they are discrete, that offers higher slew rate than the corresponding OPAs. That, to anyone who can think logically, should know that is probably BS, if they bother checking into the details found in service manuals, that there are other mediocre IC opas up and down stream, as well other ICs such as the volume IC, switches and of course the DAC IC, so the higher slew rate of the HDAMs, assuming it really is superior, won't make a difference, simple bottleneck analysis.