For simplicity, consider amp A & B are tested for a pure resistive load of 8 ohms:
Amplifier A
ACD - 100W
2 ch - 130W
Amplifier B
ACD - 100W
2 ch - 110W
If I understand correctly you may be saying that amplifier B has a better and more expensive power supply because its voltage does not fluctuate under load, or I misunderstood?
It seems to me you are assuming that Amplifier B has less 2 ch output (110W in my example) because the power supply is holding the voltage more or less constant regardless of the load current. I would ask you to please read the HTM lab measurements such as the following, and pay attention to the graphs as well as the stereo output to ACD output ratio that you talked about:
http://www.hometheater.com/content/nad-t-747-av-receiver-ht-labs-measures
http://www.hometheater.com/content/harmankardon-avr-630-receiver-ht-labs-measures
You will notice from the graphs that the NAD and HK both have pretty much the same high 2 ch output to ACD output ratio like comparable Denon units. The reason why HTM rated their 2 ch output levels lower had to do with the 0.1% THD criteria. In other words, even the NAD models that typically have stout power supplies are capable of producing twice as much power in 2 ch (stereo) than in ACD, just that at that high output level their distortions are much higher than 0.1% that HTM uses as a criteria. So please do not be fixated on the power supply as a limiting factor, the amplifier section/output devices are also a major limiting factor. That is the point I have been trying to make, not that I disagree with your

points on power supplies.