The more general point is that the sound character is largely determined by the speaker, closely followed by the recording. Most good amps today have superb specs and sound fairly close to each other.@viber6 Actually this isn't true. It is true that speakers have a lot of sound character (as does the room) but amps don't sound the same at all, nor do all amps interface correctly with all speakers.
One example is how solid state generally doesn't work well with full range ESLs. Full range ESLs have about a 9 or 10:1 range of impedance from the bass to 20KHz. For example a Sound Lab is 30 ohms in the bass and between 1.5 to 3 ohms at 20KHz depending on the position of the Brilliance control (if the control were removed it would simply be 3 ohms). (BTW, Sound Lab solves this issue to some degree by having a bit of adjustability to their speakers- bass settings, midrange settings (IIRC) and the Brilliance control.)
Now most solid state amps are designed to work as a voltage source, which is to say they maintain the same voltage regardless of load. This is the idea of doubling power as impedance is halved or halving power as impedance is doubled. So If the solid state amp makes 100 watts into 8 ohms, On a Sound Lab ESL with 30 ohms in the bass it will make only about 26 watts but with the same level signal applied at 20KHz will make 300 watts- over a 10:1 difference! The problem here is that unlike a box speaker with a driver in it, the ESL's impedance curve is based on capacitance rather than a base impedance influenced by resonance. Put more simply, it **has the same efficiency regardless of impedance**. This causes solid state amps to be bright on top and unable to make power in the bass. Martin Logan gets around this by simply having a super low impedance at high frequencies and most solid state amps (tube amps to a greater degree) can't make power into that impedance and so they tone down the brightness. In a nutshell, ESLs are not Voltage driven; they are Power driven. For more on this see http://www.atma-sphere.com/Resources/Paradigms_in_Amplifier_Design.php
Conversely a B&W 802 is designed for a voltage source amp (solid state) and so tube amps have a very difficult time making bass on this speaker.
But put even more simply, we've been getting spec sheets from amplifier manufacturers for 60 years, but we can't tell what the amp sounds like. So we have to audition the amp on our speakers to see if it satisfies! This simple fact is common knowledge with all audiophiles.
Of course we have to examine what is considered 'superb specs'; the simple fact of low THD doesn't mean the amp will sound uncolored or musical to the human ear- in many cases quite the opposite! This is why tubes are still around 55 years after being declared 'obsolete'. Its complex, due to how the human hearing perceptual rules work; how we perceive sound pressure (the presence of higher ordered harmonics, FWIW), how the ear converts distortion into tonality and the masking principle all play a role.
Because some manufacturers want their amplifier to conform more closely to the human perceptual rules, they are willing also to have 'inferior' specs. Its a simple fact that as our current regime of test and measurement goes, we're not always measuring the right things.