It is an engineering challenge (so engineers like to brag about it when they accomplish it) and a marketing figure of merit.
What comes before the amp and after it severely limit bandwidth. Here is a sample spectrum from a Reference Recording Highres file I generated for another topic on ASR Forum today:
No usable information above 30 Khz.
With SACD/DSD it is actually a demerit to have such high bandwidth as it uses noise shaping to push garbage (quantization noise) above hearing range:
Pushing that ultrasonic noise into speakers is likely not a wise thing to do especially since you can't hear how loud it might be.
It is a figure I personally ignore.