Oversimplification is usually done by those who have had very little hands on tweaking of amps. I have been designing, modding and tweaking amps, etc. since the late 1970s. When you realize that every single part and execution effects the sound then just going after one measurement or whatever is just plain wrong. Most all of the class D amps till now have switching around 500K........and most use the same type of filtering on the output. However, they all sound different, including the highs. The Merrill probably switches at 500K yet no one says the highs are not great......same with this IceEdge amp.....super clean highs.....and same filtering. Other amps using the same 500K and same filter sound strident or rolled off or compressed in the highs......because there are so many factors that effect the sound. It is not one thing. It is not just the filter effects, it is not just the distortion measurements....it is hundreds of things that make the sound. I am not against wider bandwidth, GaNs, and better distortion figures. But these things will not bring state of the art sound by themselves. For instance, the stock IceEdge modules sounded OK when I first listened to it (all hardwired, no connectors)......but when I changed the fuse to a serious audiophile fuse I said.....Oh Wow....this amp really is good. Want to blow your mind? Damp the heatsinks on your big Class A transistor amps. If you run your fingernail along the heatsink and they sing, then you are adding that sound into the amp. Every person who has done this has heard the same thing.....way less "transistor" sound......which, of course, was really heatsink vibration sound being superimposed on the signal. My Class D amps will have every panel and the modules constrained layer or multiple layer damped.