It's the scroll.
Long ago, people used heuristic methods for choosing gear. When looking at a violin, they would pay close attention to the scroll and purfling, both of which are functional but have limited impact on tone. The reason had to do with how violins were made. The skill and attention to detail in those elements indicated that the maker put the same skill and attention to detail into the parts of a violin that you can't see. On the other hand, if you said that the scroll is what makes a violin sound good, knowledgeable people would snicker.
Then came the industrial age. Today, amps are designed using analytical methods, but we are still searching for heuristics to tell us how to choose amps -- visible elements that tell us whether an amp is likely to sound good. It seems like a great deal of time is spent trying to figure out which part of an amp is the scroll: The output devices? The transformers? Something else? If you confidently declare that you know what part of an amp makes it sound good, knowledgeable people will snicker.
What's happened to amps is that they can now be designed using analytical methods. We don't need to look at the scroll, because we can understand the workings of an amp in its totality. This kind of analysis is necessary because the power amp of nearly every bass amp is enclosed in a feedback loop, which makes all of the parts interdependent. And we can play tricks that make the familiar heuristics fail, such as using one technology to mimic the functionality of another, while saving weight, size, and cost.
I appreciate that we're not all engineers. I'm not an engineer when it comes to designing a switchmode bass amp, though it was fun to try and fail once. But I know enough about engineering to realize that in the absence of engineering knowledge, trying to come up with rules of thumb based on conspicuous design elements -- no matter how vehemently they are proclaimed -- is likely to be pointless.
There's no scroll.