Yes. The current through the transformer causes a magnetic field. At some point the transformer saturates, which is to say that the field is as strong as it can get. In a push-pull amp, the two power tubes draw current in an opposing manner, and so the two resulting magnetic fields are in opposition, which is to say that they cancel. This allows for a lot more audio power and wider bandwidth.
IMO/IME dynamics are a thing of the recording. The electronics should not impart any of their own.
I've been telling people for years that 20-25% of full power is going to be the upper limit on most SETs, so you need to plan accordingly with the loudspeakers (meaning horns are very likely in the mix) if you want to get the most out of the amp.
In practice it works the other way 'round. I have heard this trope a lot, but as best I can make out, its a myth. Thanks for the link BTW; I read the article and it does not seem to address my comments. In the paper there is some comment about using degenerative feedback in the differential amplifier. I used to do that decades ago but found that it really didn't work. In a differential amplifier you want as much differential effect as you can get; adding degeneration resistors runs counter to that. As you get more and more differentail effect, distortion goes down, gain goes up (to the limits of the tube) as does bandwidth. This is quite the opposite of what was described in that paper, but they seemed to only use one tube type. I suspect that they didn't have a really effective constant current source either, and IME that is crucial if you want the circuit to perform. Failing that you leave a good deal of performance on the table. Years before that paper was written, we were using CCS circuits that had no more drift than 17 parts per million even when the incoming AC voltage was varied from 105 to 125Volts and used in an otherwise unregulated circuit. Since then we've improved the CCS by 2 orders of magnitude.
While this is true, it might be interesting to see how this pans out in real life. With almost any SET, 10% THD is typical at full power. With our amps (which are an example of a fully differential zero feedback triode amplifier) you'll typically see between 0.5% to 1.0% THD at full power; keeping in mind that full power might be 60 watts or 140 watts or even more. As you point out, as power is decreased so does the distortion component; but in an amplifier that is fully differential (and uses the differential circuitry to drive the output tubes) the distortion does not rise below a certain minimum power as seen in a lot of push-pull amplifiers (none of this is addressed in that paper you linked FWIW). So by the time its making the same power as an SET, the distortion is vastly lower- hence, also more neutral and musical. This is why our amps work well on horns despite often having much more power than needed in many cases. IOW its still all about that first watt.
Headroom in a class A amplifier should be 0dB. Class AB1 amps should have more headroom and class AB2 even more. So I have to assume that the word 'headroom' is being used in an alternative way which hasn't been defined for amplifier measurement. A class A amp has 0dB of headroom because it does not matter if you run it at full power for a while or if you give it a transient peak at full power, it will make the same power. Class AB amps might make more when given a big transient, due to fluctuations in the power supply (which does not happen in a class A1 amplifier).
If you heard an SET, you also heard the 2nd harmonic. The ear tolerates quite a lot; in the 1960s GE demonstrated that listeners would not object even if there was 30% distortion if it was only the 2nd harmonic.
You seem to have missed the point that the data in the paper is all from computer models with ideal devices and voltages etc. This means they had a generic triode, generic MOSFET and generic BJT. THe voltages would be perfect because they are computer simulations. Have a look again as they show the circuits they are modelling.
"With almost any SET, 10% THD is typical at full power. " No, this is completely depending on what you are defining as "full power" since clipping is usually soft there is no hard knee to say "Ah, there it is clipping". Many of them just keep rising in the same more or less linear manner with power. For example, I had a parallel 300B amp (JJ-322) that was rated at 20 watts. At that power it made about 3% THD (based on measurements in a Polish magazine). If they had defined their rated power based on 1% THD, then the amp would have been rated at around 15 watts instead. It all depends on what is the AUDIBLE onset of clipping. Probably you would not hear if it hit 1% distortion (it had a very nice looking FFT spectrum... I probably should have kept the amp as it had quite good output iron...huge double C cores...probably 6kg each) but probably it would start to get a bit fuzzy sounding at 3%...probably not objectionable yet but probably noticeably less pure sounding. Bass was tight, controlled and quite deep because the core saturation of the transformers was minimal.
My current SET, the Aries Cerat Genus, is an enormous amp (70KG) with vast power supply reserves (courtesy of super capacitors that have 1/100th the ESR of normal electrolytics...so it delivers that current fast). It uses around 12Kg output transformers so there is no core saturation to speak of (bandwidth 11-60Khz) and bass is deep and powerful. Distortion is very low for a SET at the normal power levels one would use for normal listening levels with sensitive speakers (mW to say 5-10 watts). Dynamic power is almost double the rate power. Transparency and lack of coloration is the name of this amps game.
"So by the time its making the same power as an SET, the distortion is vastly lower- hence, also more neutral and musical. This is why our amps work well on horns despite often having much more power than needed in many cases. IOW its still all about that first watt."
That depends on the SET. At 1 watt my amp make -62db (0.08%) 2nd harmonic and -73db (0.02%) 3rd and the rest fades gradually down into the noise floor (a true noise floor as there is no negative feedback to create other harmonic components that are signal correlated). I would argue that -62db of 2nd is utterly and completely inaudible. You are right though that lesser SETs will have significantly higher distortion than this...even some very expensive ones.
Your MA-1, as measured by Soundstage shows about the same distortion at 1 watt for the third harmonic (around 0.08%) as my amp and your 2nd is similar (around 0.01%) to the third in my amp. The problem I see is that the 4th and 5th are also at about 0.01% and the 6th and 7th are still well above the noise floor. I have extrapolated the values thus: The power vs. THD curve in the review shows that the THD at 1 watt is about 5 x less than the distortion at 10 watts (0.08% vs. 0.4%). The harmonic spectrum data was taken at 10 watts. So I took those values and divided by 5 to get the 1 watt result. The other problem I see is that the distortion vs. power flattens out a 1 watt. It doesn't keep going down with less power below 1 watt. In this a good SET will do...it will keep going down as the power goes down.
Here is an interesting amp from a designer that I know can design good stuff (I have had his DACs for over 20 years now).
SoundStage! Measurements - Monarchy Audio SE-160 Mono Amplifiers (12/2003) (soundstagenetwork.com)
A hybrid amp that has a near exponential harmonic distortion decay and a perfectly linear distortion vs. power curve. It almost out SETs a SET. I may try to find one some day...
I am not saying your MA-1 from that time (I guess you have improved them since then) is better or worse than my amp but you can't say the measurements are necessarily better.
This one sounded horrible:
SoundStage! Measurements - PS Audio HCA-2 Stereo Amplifier (9/2002) (soundstagenetwork.com). Took it on a trade in...made a great subwoofer amp
.
This one I thought would sound great...but was somehow boring...
SoundStage! Measurements - Einstein Absolute Tune Integrated Amplifier (10/2007) (soundstagenetwork.com). Sold it after trying for about a year with it.
This was a nice sounding amp the couple times I heard it:
SoundStage! Measurements - Tenor Audio 75 Wi Mono Amplifiers: Measurements (2/2002) (soundstagenetwork.com)
In response to the headroom argument read this series of articles:
Tubes Do Something Special | Stereophile.com
Note the SET had the biggest instantaneous power of the amps used...that is no means exhaustive or conclusive but it does show they can go way beyond their rated power without audible issues...perhaps class A2?