I guess I'm not convinced that the test is meaningful. I've owned a fair number of amps, and I've tried ABXing them and given up because I couldn't tell the difference in any kind of controlled test. On the other hand, if I just sit and listen to two amps of equal price, with no attempt at blinding myself, after a while, a nebulous "signature" of each amp forms in my head. I develop a clear preference for one amp over the other. I still can't tell them apart in a test, but I'd rather own one than the other. This phenomenon particularly pisses me off when the one I like looks like doodoo, while the other one is beautifully designed. To be honest with myself, that's the only way I know they don't sound alike; I'd want the better looking amp if they did.
So, how do you scientifically explain it? I've come to believe that the brain is doing some fancy processing that comes down to a "pleasure index". In this context, "pleasure" has something to do with not only sounding nice, but sounding real. Like when you get goosebumps. By this measure, inaccurate systems sound less pleasurable. As soon as we're trying to identify a sound, the pleasure index processor is overridden by the frantic attempt to identify. ABX testing is NOT pleasurable, it's stressful. Since I listen for pleasure, the amp that provides the most pleasure wins...especially if it's built like a tank with...
BIG BLUE METERS!!!!!