The distortion output by an amplifier is directly related to the load attached to it.... put different speakers on any given amp, and the result differs... the possible permutations and combinations are infinite.It’s perfectly possible for amplifiers to sound different, one of them has to be adding audible distortion, which of course you might enjoy.
The Benchmark measurements are exemplary so either the Accuphase is adding or it is just cognitive bias.
Amir has measured the Accuphase 270 which was rather a mixed bag.
KeithReview and Measurements of Accuphase E-270 Amplifier
This is a review and detailed measurements of Accuphase E-270 Integrated Amplifier. It is on kind loan from our friends at Gig Harbor Audio. It is their demo unit so I have to return it on Tuesday. So if you need something else to be measured, ask right away! The E-270 was released in 2017 I...www.audiosciencereview.com
Given multiple amps working well within their design/rated performance envelope, they "should" (!) sound the same.
But most high end speakers (more so than mainstream speakers!) trade off things such as ease of drive and/or efficiency in exchange for other advantages - so you will get dramatic dips of impedance and increased phase angles... the things that stress amps... and differing amp designs will "misbehave" differently when they come in contact with such.... making them sound different.
In some cases this can be identified where an amplifier is measured into 1ohm and 2ohm loads... sadly, this is very rare.
Which leaves us in the dark as to what happens (especially in distortion terms) when a specific amp interacts with a difficult to drive speaker.
And the "misbehaviour pattern" could potentially be pleasing with one amp, and disturbing with another... that becomes a subjective evaluation.
In the absence of reliable consistent testing at the extremes of speaker load levels, we remain subject to subjective evaluation..... it is our only available tool - our ears.
I have experienced definite differences between amps on my speakers (which I know dip to 3ohm in the mid bass, and to 1.6ohm in the highs) - the "good" amps - all sound alike (of the ones I have experienced)...
I am surprised to hear of the AHB2 being audibly outperformed - but there are distinct advantages to the type of over-engineering available at the price levels Accuphase lives at....
The Harbeths (based on the impedance phase chart for the 7ES-3-XD - found here: https://www.whathifi.com/reviews/harbeth-compact-7es-3-xd ) is a benign load which either amp should handle with ease.... which leaves the difference between them as a mystery. (confirmation bias is always a possibility, and the accuphase gear is beautiful... where the AHB2 is more "industrial").