Actually I've said quite the opposite, although decades ago we could hear things we couldn't measure. Those days are gone as measurement technology has vastly improved. Apparently the education of what the measurements mean is still lacking.
@atmasphere , My memory could have failed in this issue. Though you agree that THD does not reflect the sound quality, are there other important parameters based on which we can judge about the SQ without the audition?
If you have clean power you will find yourself naturally and easily playing the system at higher volume levels because the artificial 'loudness cues' generated by the electronics are vastly reduced.
If you are really intent on using an SET, you would do yourself quite a favor by using a speaker of greater efficiency!
The loudness can be subjective. I was just auditioning a cassette deck on two different cassettes on my 50 watts PP amp with EL 84 output tubes. The first cassette is not "loudly recorded", so I had to rise the volume up to almost 1/2 of the max power. This was an optimal level since rising higher the volume did not really result in a louder coherent reproduction. The other cassette is recorder louder, so that I had to drop the volume at about 1/4 to get the same loudness as on the first cassette. Rising the volume higher had the same affect as with the first cassette at the level 1/2. A natural implication here is that the distortion did not actually come from the amplifier: The sound itself becomes "distorted" if it is higher than an acceptable (in this case, for me) level. So, it looks like a completely acoustic (non-electronic) matter.
I played my 5.5 W SET amp (EL34 tubes) alternatively with 91db and 87db speakers. Honestly, I noted only a slight difference, much less than i normally note between two different CDs recorded at slightly different loudness levels. And the SQ with the large (less sensible) Thiel speakers is much better.
I would love to audition a non-SET SS amp with the same clarity as my SET amp (at this point, I am a bit skeptical).

