Two cars both have the same tires, but one is noisier on the road... different type outputs have their own character, different capacitors have the own, different resistors, the amount of and type of wire in a circuit sound different. Not to mention circuit layout. It would not be unusual for two identically spec'd amps to sound quite different.
Two cars both with 250 horsepower, but one clearly is faster than the other, one handles better, brakes better etc. Alot goes into engineering.
Two cars both with 250 horsepower, but one clearly is faster than the other, one handles better, brakes better etc. Alot goes into engineering.