I have a good ear and can hear things that many normal people do not. Even with all that said its somewhat debatable as to how much better an amp sounds rebuilt with better parts than it did leaving the factory. I think the bulk of the truly noticeable difference in the sound comes from the fact that we are used to the worn out sound of the 30-40 year old components and when we upgrade, clean, reset to specs the amps sound great. It would be interesting to see if a recapped in spec version vs the modded version has a notable difference in sound using the same room, listening material and speakers. In reality human hearing cannot differentiate between an amp that has 1% THD and .003% THD at the same volume levels. Certainly there are room for improvements in some of the designs such as the pre-amp upgrades done by Stereofun on the AU999 which made a drastic difference in the sound. Just my .02 I love this stuff but at some point we hit the 4k TV vs 2300 dpi deal... 3 ft away the human eye cannot tell the difference, its just marketing hype.
More gains can be had by working on room acoustics, speakers, placement, etc. I can say that even on my small fairly efficient pair of Polk Monitor 10's I use in the lab they have much better/faster/tighter low end using the BA-2000 vs the 2000X receiver to drive them and that is using the 2000x pre-amp either way. Larger transformers, caps, etc better control even at the same volume levels. That stuff is very noticeable.