This is all about distortion.
If higher ordered harmonics not part of the music are present, the ear will sense them as brightness and harshness.
If there are room reflections that are occurring at less than about 10mS or so, the ear will sense them as brightness and harshness.
So the amplifier plays a role- as does the rest of the system! The rule of thumb I use is the system doesn't ever sound loud, even when at 100dB. So I do everything I can to prevent the system making higher ordered harmonic distortion, preventing vibration from affecting the components and insuring that the speakers are properly set up in the room. If all this is done correctly, you will find that many speakers can be quite effortless. I find it easier with higher efficiency speakers as they tend to have less thermal compression. ESLs can work nicely too, since they have no thermal compression at all.
If higher ordered harmonics not part of the music are present, the ear will sense them as brightness and harshness.
If there are room reflections that are occurring at less than about 10mS or so, the ear will sense them as brightness and harshness.
So the amplifier plays a role- as does the rest of the system! The rule of thumb I use is the system doesn't ever sound loud, even when at 100dB. So I do everything I can to prevent the system making higher ordered harmonic distortion, preventing vibration from affecting the components and insuring that the speakers are properly set up in the room. If all this is done correctly, you will find that many speakers can be quite effortless. I find it easier with higher efficiency speakers as they tend to have less thermal compression. ESLs can work nicely too, since they have no thermal compression at all.