Your forgetting the point of audable distortion. From all the power curves I've read, the distortion figures raise exponentially at some point. I want all channels tested to the point just before audable distortion arises. That will severly limit current draw as well. Your assuming based on your calculations that an amp can deliver its rated power all channels driven, full bandwidth at distortion levels below audability. I'm saying, thats not the case...espcially if the loads are becoming increasingly reactive. Its one thing for an amp to handle a pure resisitive laod, quite another to handle a complex load such as a loud spaker.
Let me be clear, I did not assume anything (except you did not specify the rated output of the amp to be tested) other than what you specified, that is: All channel driven (I used short form ACD may be that's why you missed), into a 8 ohms, 4 ohms and 2 ohms load (I calculated it for 2 ohms, the most severe case), and a 66.5 degrees phase angle. Regarding the phase angle, you said leading or lagging so that means either inductive or capacitive. Finally, you said test to the point of audible distortion. I did not forget that either, but you will need even more power for the test because by the time you hear distortion, a typical class A/B amp would be putting out more than their rated power. So if my calculations show the need for a 120V 150 A service, you may as well up it to 200A just to be sure.
Since you did not specify the manufacturer's power output spec for the test subject, I arbitrarily assume a 200 WPC amp. If you want to test a more, or less powerful amp, you can just scale the numbers I came up with from my calculations.
Anyway, hopefully I managed to clear things up a little, let me emphasize again that I do understand why you would want an amp that is capable of doing ACD driving a 2 ohm highly inductive load, and still able to deliver its rated power, but please understand the points I was trying to make.
1. If the amp as capable as you are thinking, can deliver the assumed (yes on my part) 200 WPC into 8 ohms, it has to then deliver 800 WPC or 5.6 kW into a 2 ohm load. Conversely, if it can only deliver 200 WPC into a 2 ohm load, then it will likely deliver only 50 WPC into an 8 ohm load and I assume that's not what you have in mind.
2. The inductive load (you specified 66.5 degrees) for the test represents a load power factor of 0.4, so that bumps the kVA (as opposed to kW) up to 5.6/0.4=14,000 or 14 kW.
And I repeat, by the time you factor in voltage drop and efficiency considerations, to do the test you are asking for you will need a 150 to 200 A service at the 120V level. No disagreement with you on the need of such a nice powerful amp (I want one too), just want to make sure you know a 30 or 60A service will not cut it, but you can do those tests properly with a 200 A service.