Richard Clark created this heated discussion many years ago when he would talk about a watt being a measurement of energy, that a watt is a watt, and a watt has no audible characteristics. While those ideas are all correct, they are often taken to too extreme of conclusions, imo even by RC himself. His amplifier challenge simultaneously proved his point, and proved to his non-believers that he was 'stacking the deck' to render their point, that not all amplifiers are created equal, completely moot. To many people his challenge proved he was right, and to many other people it proved he was wrong. All it really proved was that the topic is much more complex than most people want to admit or deal with intellectually.
It is true that a watt is a watt, and has no audible characteristics. But its not true that all amplifiers perform equally. You dont hear the watts an amp creates, you hear the distortion it creates while doing so. Tube amps are a good example. Many people prefer the 'warmth' of tube amps, but as most of us know, that is merely even-order harmonic distortion. Its not much different than the guy who cranks the bass settings on his EQ to ridiculous levels, and then claims its 'SQ' because he prefers it that way.