also note that amplifier ratings are taken at a certain amont of THD. the "underrated" amps just rate at a lower THD than is tolerable. with any amp, THD increase exponentially with power output. at some point, it becomes audible and undesireable.
here is a good example:
here is a 4 channel, 49W per channel rated amplifier - the size of your thumbnail. granted, you need some other connectors, caps, resistors, etc. to interface with this, but this is what does amplification in some OEM "premium" amplifiers.
TB2946HQ datasheet, Pinout ,application circuits 49 W × 4-ch BTL Audio Power IC
TB2946HQ datasheet, Pinout ,application circuits 49 W × 4-ch BTL Audio Power IC
Specs:
• POUT MAX (1) = 49 W (typ.)
(VCC = 15.2 V, f = 1 kHz, JEITA max, RL = 4 Ω)
• POUT MAX (2) = 43 W (typ.)
(VCC = 14.4 V, f = 1 kHz, JEITA max, RL = 4 Ω)
• : POUT MAX (3) = 70 W (typ.)
(VCC = 14.4 V, f = 1 kHz, JEITA max, RL = 2 Ω)
• POUT (1) = 26 W (typ.)
(VCC = 14.4 V, f = 1 kHz, THD = 10%, RL = 4 Ω)
• POUT (2) = 23 W (typ.)
(VCC = 13.2 V, f = 1 kHz, THD = 10%, RL = 4 Ω)
• Low THD: 0.007% (typ.) (VCC = 13.2 V, f = 1 kHz, POUT = 5 W, RL = 4 Ω)
You can see they rate THD at 5W and 4ohm (to get a low number). But they publish 13.2VDC RMS power at 23W at 10% THD.
this is VERY common with amplifiers. Publish THD and RMS power using two completely different tests. A good amp will state THD at each power rating, adn their rated power will have THD less than 1%. Amplifiers with RMS power rated at .1% THD or less are what we call "underrated" amps. Because they make more power at higher THD, while still being listenable.