Yes, specs matter, despite all the hype that only listening matters. That being said, few have speakers really able to test the spec limits. I have seen many highly rated amps have a square wave at 30 Hz completely distorted and worse as the frequency drops, and their 120 wpc rating laughable when power output at 50 Hz was a paltry 30wpc....O yes, power ratings are usually at 1khz, an easy load. Your 120wpc amp may only put out a fraction of that at the frequencies needing it the most. The rubber meets the road below 50 Hz. First it has to measure good, then sound good. Transformer quality is paramount, and circuit design. Good transformers come from companies like ARC, CJ, Quicksilver, and many others. Do your research....PT