Dmason,
I am surprised! You are just speculating I suppose. All I am trying to say is that power supply , as all other amps, is the most important thing. As you audition the amps I mentioned, the more refined and sophisticated the power supply design is. I have an MLTL (95dB) Fostex based speaker. I have a concrete idea what it sounds in my system. I also have a 300B (8 watts) amp,where I can relate the synergy of both.
As to the first Watt, I agree. But what makes this first Watt? Current multiplied by the impedance squared. The current comes from the power supply, always. From my reading, PWM module is a valve that decreases or increases the modulation of the current pulse in a particular time domain. It does not amplify any signal.
Auditioning the amps will give you a glimpse of what you should be expecting as you plan to incorporate it to your system. It does not give you the entire picture at all. Until you own it, work on the balance, and have it for some time, then you can only be sure if the amp is right for you.
As to Mo Money = Mo Betta, I do not know about that. Only fools will say such a thing in a public forum since you are only asking for trouble. Forgive me, but I read and re-read my previous post. Nowhere did I made such an outrageous claim nor such "equation" as you put it.