Atma-Sphere Class D… Amazing

We can certainly compare the input to the output and measure the differences, and from those differences make objective comparisons.
Many people actually prefer an amp that adds certain distortions to the output. Some don’t. Subjective preferences don’t have to, and often fail to, align with the actual objective performance.

@kuribo But you can’t tell how an amp really sounds just by looking at measurements either.  You can have two amps that measure similarly but sound completely different.  Why?  Because we don’t have near enough the measurements that can measure everything that has an impact on sound.  Case in point, you can buy an amp and upgrade capacitors, resistors, etc. and the measurements won’t show any difference but the sound can change significantly.  Measurements are useful as a piece of assessing performance but are FAR from being able to sufficiently describe the complete sound of a component. 
 

What are objective measurements missing, other than subjectivity?
 

Wait…ASR is calling — they need you back there ASAP!  Go!!!

Opinions are factual in the context here. They are factual because of the 100% subjective nature of the topic. Some just can’t handle the truth it seems. Measurements are simply data points. They have nothing to do with the reality of sonic preferences and resulting opinions.

We just have to accept the sonic preferences and experience based opinions as truth for that person. 

So IMHO, after some in depth listening today so far. I switched back to my MA-1’s. I do prefer the MA-1’s. I like the attack and decay of the MA-1’s better. I like the depth and fullness of acoustic instruments better.  It’s a warmer presentation you’d come to expect from tubes. Although I don’t believe the M-60’s would keep up to the class d. I also believe if someone likes a nice SS Amp like Pass XA 60.8 they may prefer the Class D over the MA-1’s. Also there are a few things that I do like about the Class D over the MA-1’s. To be fair though I rolled a lot of Tubes in my MA-1’s looking for a certain signature. And that’s what I am used to. And the MA-1’s I have are 4 times the cost. So I’d hope they were better. 
  With that said….. Clarity, neutrality and especially realism is where the class d shines. It definitely stays true to the music, instruments and  adds a higher level of micro-details. I hear a few more things in the class d. I am going to roll in some tubes that aren’t as soft and warm in my Ma-1’s. Anyway…. I’ll see what others have to say today and tonight. Hoping a friend can bring over his fully optioned M-60’s soon. I know when I moved up to the MA-1’s it was significant. 
 

JMHO…..

Opinions are not facts even in the context here. All you have with any 100% subjective topic is subjective belief, the only "fact" is your belief of your preference and opinion. Facts are universal not individual. 

Here's a fact.

How sound becomes hearing.