"McIntosh punches above it's weight" is really just an opinion. In reality, they are going to have different sonic signatures. The McIntosh will have a more mild and laid back kind of sound, but it will have a more neutral sonic signature. The Rotel will have more excitement and will definitely NOT be as laid back, but it has a slightly warm texture/feel to the sound.
Since home theater bass is important, I would likely go with the more powerful Rotel which has a larger transformer and power supply. This will give you more deep bass muscle/strength.
Since home theater bass is important, I would likely go with the more powerful Rotel which has a larger transformer and power supply. This will give you more deep bass muscle/strength.