This is granted, but rather well known, not questioned and trivial.
By the way, I remember a blind test by the Linn boss where he claimed the superiority of vinyl sound vs digital (source one was the analog signal and source two the analog signal after AD and DA back conversion). He embarrasingly did not pass it.
The ideology is rather the fact that more expensive amps sound better (or different for that matter).
Just by pure coincidence the overly expensive Hifi brands of Linn and Naim are main actors here, lo and behold.
This is a bit hard to swallow. So you are the famous Golden-Ear! Congratulations. Probably you never conducted a proper set up ABX test and argue against the validity of the concept, right?
No, not ever proven. Only when used out of there range (too low power for speaker, clipping etc.)
If you imagine to here it, get real.