Perception Is Reality...
I understand WmAx's reservation on my findings, but this is what I've found to be the case based on my own experience and what I believe Mulester was trying to explain, was my own perception. No scientific testing, this was based solely on my listening experience with several sources on the same speaker set and configuration in the same room without any acoustic treatments or modifications. Here's an example of some of the experience noted previously. These are entry to entry/mid-level receivers, or at least they are from my budget's perspective

:
I started out with the same 5.1 speaker configuration in my secondary HT setup, here are the details:
L/R: Cambridge Soundworks Newton M50s
C: Cambridge Soundworks Newton MC400
SS: Cambridge Soundworks Newton S300s
SW: Cambridge Soundworks BassCube 8s
These speakers remained constant throughout the receiver swapping as well as the test tone SPL when calibrating for each new receiver. The receivers used (in order) were as follows:
Harman Kardon AVR 330
Pioneer Elite VSX-53TX
Denon AVR-1082
Denon AVR-886
Unfortunately, I cannot elaborate to any great detail right now (I can later if time permits), but here's what I found:
With the HK 330, I found this to be a rather powerful receiver for its ratings and provided good low-end, but seemed slightly laid back for music and didn't quite give me the dynamics up front and in the rear as I was hoping for.
With the switch to the Pioneer 53 Elite, I found this receiver to be well put together, solid on all aspects (amps, sound field dispersion, features, configurability, etc.), however it was overkill in the room I was using it in and unfortunately had to go. I really don't think I could let this guy breathe as much as I'd have like to in the room configuration.
The Denon 1082/3802 brought me very close if not almost identical to the sound of the 3803 I had in my primary setup, but was just ever so slightly laid back, I didn't quite get the separation and soundstage I
seemed to have with the Pioneer and again, was a bit of overkill for this room, so off it went.
I have since switched to the Denon 886 and I believe I am finally at the point where I am satisfied with the separation and soundstage this receiver brings. It seems to be more substantial or evident when watching DPL II material (via sat.) than when watching DVD, but even with DVD as the source, the front soundstage as well as the surround presence is more enveloping than any of the previous receivers.
I know others will find this hard to believe, but this is what
I found to be the case. I don't have any scientific evidence, I've never gotten to the point where I've graphed and plotted measurements, but I am very meticulous about basing my decisions after performing all the standard calibration, settings and typical configuration due diligence for my setup. I'm glad some folks will do this, but sometimes I feel too many get caught up in the scientific aspects of the measurements and don't actually experience things for themselves. There's a healthy balance between the two, but equal weight should be given to each side.
It certainly was a pain having to try so many different receivers to get to this point, but unfortunately, room acoustics were not alterable as this is a common TV viewing area (not the dedicated HT room) and the speakers do a fairly admirable job for thier size and their placement restraints.
Hopefully some can understand how I've witnessed what I have and not just dismiss it, but I can see how it can be difficult to see from my vantage point if you weren't able to experience the differences firsthand... -TD