Probably not that big a concern.
Consider the DX3 Pro's IM performance, which shows this sloping character & appears in most ASR DAC reviews. Start on the right side of the chart. From peak to -20dBFS, distortion's -95dB or better. As level drops, so does the distortion "score." At -60dB input, IM is only -57dB or so. Gross, right? But that -57dB is relative to the input, meaning the distortion actually lies at -117dBFS.
This is why I say you can't just rely on one figure.
In that case, the result is pretty much perfect: the limit at lower volume is the noise, which is low.
While for some DAC, you see that "ESS hump" (original Topping M50 is an example) or worse (see NAD M51).
One figure is easier to use, of course, but we have very little chance to find one that says it all.
Unless we invent a new one that combines them all...
Amir's tests for DACs pretty much tell us everything we need, I think, since performance level can be pretty high and input/output are pretty much standardized.
For power amp, I don't know.
(But others may know better, for sure)
I fear that the loudspeaker is too much of a variable to allow comprehensive tests with a small loads set.
Also, actual use may vary a lot according to speaker sensitivity and listening conditions. What's the actual output level range we will be using ?
Bruno Putzeys also has this test at 18.5kHz + 19.5kHz (that AudioXpress is also using).
He may have other relevant tests that we "miss" here.
Common wisdom says that a good measuring amp, when used far enough from its limit, is transparent.
So we'd better have one that measures "perfectly" for a wide range of uses.
What a SINAD figure of, say, 110dB tells us (if there is no 'incident' at lower volume) is that we can set the digital volume in a wide range before we'll reach an audible distortion or noise.
This is not the '110dB' which is meaningful, but probably rather the actual SINAD at -30dBFS, which is more likely to be your max listening level. But saying 110dB tells all of that with one figure.
Of course, matching level in your audio chain may make a big difference: if you have to set your digital volume to -60dB or 0dB, that has quite a big impact!
But if your measured performance is high enough, ultimately, that will work in all normal cases.
And that's also why there is no contradiction between aiming to have at least 110dB SINAD at 0dBFS while we say we are able to 'resolve' "only" 78dB... with volume set at -30dBFS.