Watts are watts, really?
If you take two components and they measure exactly the same (say an amplifier) you should ask why they still sound different. We did this by buying the same model of components with consecutive serial numbers and were a little more than surprised at how differently they staged. It wasn't just surprising how they staged at first but how they became different sounding animals as time went on.
For example, same amp model same measurements with one broken in on panel speakers for a year and the other on dynamic speakers. At the end of the year playing both on yet a different pair of speakers the two amps sound amazingly different. Two amps starting with the same specs yet after playing different loads for a year the two amps now sounded like they were two different models altogether. Same thing happened with the same amp models being used in different parts of the world during break in. Amplifiers develop their own character of sound dependent upon how they are being used. What does this do for reviewing non-tunable components?
Trying to displace physics variables from this hobby is strange at best, we are talking about sending an alternating current through mechanical conduits in different Vibratory environments. If we were talking about cars right now we would be talking about computers keeping the performance in line yet our audio systems are supposed to play perfectly and automatically every time we put on a different recording?
I can see this mythical teaching being accepted for a year or two many decades ago during the age of paperback golden ears, when we were glued to our monthly copies hoping we were a part of innovation, but in the age of information we would have to be pretty isolated to discount the physical interactions taking place with our systems. Remove yourself from your wishful thinking just for a moment. An audio chain with all Vibratory parts and pieces staying in tune while passing the variable audio signal, while sitting on a vibrating planet revolving. To top this off, playing recordings with their own unique variables and your system having one volume control for the adjustments.
MG