My own take is that the difference between Naim and Meridian is easily measurable and in fact the "different" distortion performance of CB and current Naim is there for anyone interested to see (not in terms of quantity, but where the harmonics lie).
I completely agree, but that's a different thing from designing amps from the ground up believing that once they measure well, it's a case of 'job done'. The fact is, measurements only tell part of the story. For the other part, one has to listen.

One range of once hideously expensive amps (but now almost affordable) I'd love to hear again is the late 90's Krell FPB series, which were so unlike their harsh early 90's forebears and had effortless power and control, even into fairly sensitive speakers and at low volume levels. One range that was worth reviewing IMO..
Again, I completely agree. Have you also heard vintage Krell amps from the 1970s?

They're almost valve-like in their sonic presentation (!) - and by that I mean valves done well. It's a totally different ball-game to the stark sounding and soulless crap that Krell make today, designed to give a stiffy to dimwits who judge amps mainly by how my watts they produce!!

One wonders again, if when the vintage Krell amps were designed, that there was as much listening done by designers as measuring.........

It's the same with CB Naim, in terms of how 'valve-like' it sounds compared to the amps that Naim produce now.

Can you detect a trend here?

Marco.