For the same given amp that is comfortable within all it’s design aspects either at 100w Class-A bias or at 5w Class-A, the 100w Class-A bias will ALWAYS!! sound better. Unless you are listening to 110db hornsJust to add to the end of that.
"Unless you are listening to >110db horns, then they will sound the same" because it only take 5w to get >110db horns going.
Cheers George