Bill, you've in part misinterpreted the Pioneer specs and amplifier power ratings in general. All amplifiers sold in the U.S.(and effectively, Canada as well)have to comply with FTC(Federal Trade Commission)regulations in issuing a power rating for the units. In relevant part, it's required that FTC ratings be at the full rated power for at least five continuous minutes. Both of the Pioneer units that you mention are in compliance. They meet exactly the same continuous power standard, with the VSX23 being rated at 110 watts per channel and the SC-05 140 watts per channel. The difference between 110 watts and 140 watts is 1dB of maximum output. For example, a brief split second peak in very dynamic material could be played at 105dB using 110 watts and 106dB using 140 watts. That's all.
It can also be pointed out that this isn't, as an earlier reply characterized it, merely an individual who "believes" in a "theory". It's a very basic point of audio amplifier technology that power delivered with flat frequency response and inaudibly low noise and distortion(typical of even modest units these days)results in transparent amplification without any added audible coloration to differentiate the units. Enthusiastic and sincere contrary reports are available in abundance, but the only reliable way to determine such matters is by a controlled double blind test. Such tests have failed to show the differences reported in open hearing. When the name plates and price tags disappeared, so did the differences which were previously reported.
