no **** sherlock. you think amplifiers don't have the same type of reconstruction? they all amplify the signal they all do it differently. some are higher roesolution than others.lower noise floors more dynamic better stereo separation. although there really isn't a spec for it like bitrate things like SN ratio, slew rate, damping ratio amount countless other measurable parameters that describe how well the amp does certain things. that being said any highend amp is going to surpass most of the audible limits but to say D even substandard amps will sound as good as amp that have feedback to increase damping lower noise floors to separation of supply and outputs(optically is t he best IMO) has individual power supplies for each stereo channel etc. make a audible difference.