If the amps measure the same (within audible limits which are pretty broad), they will sound the same. Richard Clark still has $10k if you can prove otherwise in a valid test. If you can hear a difference then there will certainly be a measurable different in power, THD (both amount and harmonic content) or frequency response. DF differences are audible when one is in the very low single digits and the other is above about 10. Beyond that DF doesn't make a difference. S/N is the same way. Below the threshold of audibility at the reference power level is all that matters.
I've been reading Car Audio and Electronics for close to 17 years now. In every amp test I've ever seen them do, in fact, the deciding factor has been power output. Plain and simple. They would test for power output, freq response, THD and S/N. They would listen to the amps looking for obvious flaws (I distinct remember one where the basic tests didn't pick up crossover distortion (If you don't know what that is in reference to and A/B amp, don't bother arguing in this thread) but the listening tests found it and it was confirmed with an O-scope (picture was provided in the article). The measurements were always well into the realm of audibly indistinguishable among all amps in the tests (barring flaws like crossover distortion that fall into the category of a broken amp) and the deciding factor was the only thing that mattered that wasn't the same and that was power.
Sure you usually get better materials (tolerance wise) and sometimes better construction with a "high end" amp. Customer service and warranty coverage is usually better as well. But you quickly get to the point that any way you look at it, you are paying for the name and nothing else. You are spending money to stroke your own ego and are not getting any real sonic benefit for the money. If the amp gives you the power that you want at a price that you can afford, then it's good enough. JL amps are relatively expensive compared to some others, but once you start talking Tru, Zapco, Genesis and the like, JL is on the low end of the price spectrum, dollar to watt. All the high end companies feel the same way about discounters that JL does. JL gets hated on because it is mainstream and expensive. The others get their knob polished because they are esoteric and expensive. In the end, the others don't even bring anything special to the table except the exclusivity and a high price tag (except the Zapcos with the DSP built in). They don't make a staggering amount of power for the money. They are simply conservatively rated so the company can make sure that every amp they sell will make power easily with really low THD (which is nothing more than advertising). So what if the amp makes 2x what it's rated at if it still costs 2x as much as an amp that makes the same real power but is actually rated correctly. How does that make the amp any better. The company really lied just as much about the ratings as a company that overrates their amps.
You want to know why JL amps cost more than the other mainstream amps? They are unique. They are built on custom boards using proprietary and patented circuit designs. They are housed in proprietary heatsinks. They are unique amps that JL did all the R&D on themselves and paid for themselves. They are a business and have to cover their costs. Plain and simple.