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Also the type of distortion matters. Solid state has a lot of 3rd order harmonic distortion. Tubes have 2nd order distortion which is much less obvious or rather much less offensive to the human ear. One other thing I would like to point out, people in general have absolutely no clue what watts really are. Is 100 watts twice as loud as 50? Ask 100 people on the street and 99 will say yes. Obviously to those of us who know 100 watts is 3 db louder than 50. And to that point most speakers can be driven to 90 db with about 4-8 watts of power.