a) It's all predicated on whether the amplifier reacts to the speaker load within certain parameters. If you compare the Accuphase to, say, a Futterman OTL and use them to drive a low impedance current hungry speaker (such as the old Apogee) then sonic differences will be readily apparent. Right before the explosion. In fact, even the small Accuphase integrated may not 'sound' very good with such a speaker as it's power capabilities could likely be taxed beyond its design limits. That's what it's about.
I have no doubt that when audible differences are real, it is due to an unusual interaction between the amp and the loudspeaker, and not something intrinsic within the amplifier itself. What 'subjective' reviewers often do is try and convince their readers that the amplifier, in and of itself, has a particular and demonstrable sound.
[Further, the idea that any competently designed DAC has it's 'own sound' is ridiculous from the get go. The idea that an ethernet cable has a 'sound of its own' is twice as ridiculous from the get go. And so on...]
b) The studies I've seen indicate one to two percent distortion on test tones, possibly three to five percent on dynamic music is reliably discernible. But why put up with that? What would be the point of that? It's important to know the design and how it measures in order to know who is doing the best engineering given the design constraints. Even if it's not audible, I want to buy the best engineering I can afford. If pretty good is good enough then it wouldn't be an issue.
c) FWIW, when I inserted an AHB2 into my system I immediately thought that the sound was 'cleaner and more dynamic'. Could I detect this within an ABX protocol? Well, the item it replaced was a 60 year old tube amplifier design that I built from a kit. What about an Accuphase? How would it compare with levels matched, etc.? I don't have to ask that question because I already know the answer. That said, there are certainly reasons for owning an Accuphase... it's just that its intrinsic and unique 'sound' is not one of them.