I gave the answer..., output impedience.
The frequency response of an amplifier will vary with the output impedience when pushing a real life speaker load, and not some fixed value resistor used to determine the power.
The lower the output impedience, the flatter the frequency response across the band. An amp with a high output impedience may vary by several decibels across the band when pushing a real life load. You can't get around Ohm's Law.
You will hear a difference of several decibels across the band far more than the difference between say 0.01% and 0.001% distortion, or...