Its not just a matter of bandwidth that seems to be important in determining an amplifier's sound. One issue that seems to be equally important is the role of global negative feedback. In 1973, a young Finish engineer, Dr. Matti Otala presented to the Audio Engineering Society a paper in which he described a distortion mechanism called transient intermodulation, or TIM, and which had otherwise gone undetected, apparently because the standard measurements of the day relied using mainly steady-state test tones. Dr. Otala proved that the nonlinearities he described were audibly present in solid-state amplifiers that used global feedback to reduce other, more commonly known distortions. Aside from the discovery of TIM, Otala is credited with exposing the negative effects of negative global feedback in amplifier design. Otala was the head engineer Harmon Kardon from 1978-80 (he now consults for Electrocompaniet and was for many years, the chief engineer at Nokia), and designed the Citation Amplifier, thought by many to be a fine sounding amplifier in its day. His main tenant was that the sound of an amplifier was best correlated with the bandwidth of an amplifier with open loop gain; that is, no negative feedback, which he eschewed. As far as I know, this was a principle that was rapidly accepted by designers of solid state amplifiers for several decades. However, many of the Swiss companies who are now members of the ultra megahertz bandwidth school (i.e. Goldmund, Solution, CH) seem to have turned this concept on its head and flaunt designs in which it is argued that negative bandwidth is not necessarily a bad thing but in fact a good thing. For example, the Solution amps (Which Valin an Harley both seem to love) is characterized by high negative feedback circuitry. I'd love to know what Otala thinks of these current designs, and whether there is something about their design that makes them more or less immune to the conventional wisdom for many years that suggested high negative feedback designs were something best to avoid.