The general principles that a higher switching frequency with better transistors yields lower distortion and higher efficiency is not really in question.
I question the audibility of anything measurably better than the current state of the art from ICEPower, nCore or Pascal. I question the importance of 0.03% distortion vs. 0.003% vs. 0.00000001%. Having a baking scale that measures in femto-grams does not help you bake a better cookie.
If there are audible benefits, I think the answer will be somewhere else. Such as linearity (lack of compression), noise shape or handling difficult to drive speakers (complex impedance curves), etc.
I won’t get excited at all right now over an amp with a high switching frequency, or lower distortion. Especially not at high end prices.
There may be audible differences between the major Class-D technologies, but harping on things I think were solved a decade ago I don’t think will help me find a "better" sounding amp. Maybe a "different" sounding amp though.
Best,
E