It has often been said that the only way to resolve this apparent dichotomy is to use carefully controlled blind listening tests, where the listener does not know what he or she is listening to. In this manner, imaginary differences should fall away, leaving real differences that can then be correlated with objective measurements. Unfortunately, as you will have noted, for example, from David Clark's infamous blind amplifier test in Stereo Review, it seems that with such blind listening tests, all perceived subjective differences between amplifiers (apart from those due to level, absolute polarity, and amplitude-response differences) fall away. The conclusion then drawn by some observers is that, indeed, once above a certain performance threshold, amplifiers do sound alike.
But when you have taken part in a number of these blind tests and experienced how two amplifiers you know from personal experience to sound extremely different can still fail to be identified under blind conditions, then perhaps an alternative hypothesis is called for: that the very procedure of a blind listening test can conceal small but real subjective differences. Having taken part in quite a number of such blind tests, I have become convinced of the truth in this hypothesis. Over 10 years ago, for example, I failed to distinguish a Quad 405 from a Naim NAP250 or a TVA tube amplifier in such a blind test organized by Martin Colloms. Convinced by these results of the validity in the Consumer Reports philosophy, I consequently sold my exotic and expensive Lecson power amplifier with which I had been very happy and bought a much cheaper Quad 405—the biggest mistake of my audiophile career!