Yes, pretty familiar with the modeling world and with Cadence and ADS for circuit simulation. Good thing most component manufacturers provide S parameters that can be imported into the model/sim, these days. Makes things faster. I have used HFSS for physical layout and magnetic sims. Identifying/Quantifying coupling mechanisms and other non intentional three dimensional phenomena is next to impossible without these tools.
I have attached a few links as per your request;
Spotify is testing lossless audio. Can you hear the difference?
[Invalid or Expired Link Removed]
A Brief Guide to Audio for the Skeptical Consumer
I used to see these tests at the Stereophile Convention at the St Francis Hotel in San Francisco back in the 90's where manufacturers would literally rent the rooms and present their products for three days. Manufacturers of electrolytic capacitors such as V-Cap, Ampohm, Supercap and others would slug it out in these tests.
My point is that for two completely different amplifiers (as far as topology, class, tube/ss, etc.) with the EXACT measured audio spec to sound different to an individual something else must be going on. Don't know quite what this is but my guess is predisposition and bias (excuse my pun).