@atmasphere , your thorough thoughts and comments are always highly appreciated.
How the measurements reflect the sound that we perceive? This is very interesting question somehow relating theory with practice. I still cannot put these two things together. For example, I have never heard a more complete, realistic and clean sound than my 5 watts SET tube amplifier gives (which unfortunately was broken due to a defective output tube). It has very high distortion including at high frequencies (up to 5%). I perceive no distortion on normal listening levels. On the other hand, i am not sure whether the distortion per se (as it is commonly defined in electric engineering) is that important. Again i perceive no distortion with my LSA GaN Voyager 350, neither at low nor at high frequencies, independently of speaker load. I think the frequency response is adequate. I would not say that it has no soundstage or it is harsh. Apparently all is good but the sound is not alive, realistic and joyful. You see a wax figure, apparently all looks beautiful, but something is missing (you cannot make any real relationship with a wax figure). Perhaps , the problem is not that this and other amplifiers do not do something well, but that it doesn't do something that it should do? You may say that second and third order harmonics are missing. But if there is no distortion, what needs to be masked?