Steve said: "I think that the point the other guy was trying to make was that the volume had to be turned up higher as a percentage of its rated power. Twenty watts of delivered output from a 35 watt receiver vice a 100 watt receiver. The volume knob will be turned a little more clockwise on the 35 watt unit." You agreed. I was simply pointing out that if the tapers are different -- with the 35W unit having a more aggressive taper -- then the volume knob on a 35W unit may NOT have to be turned a little more clockwise.