Sure you can, you put two pieces of equipment thru a diverse and comprehensive battery of tests and determine which one should perform better.
Just don't expect one set of tests and one machine to do all the testing you want.
I suspect a lot of these truly great audio companies do testing we are not even aware of.
For example, how does a power amp react to highly reactive loads? Very low impedance loads?
How does a power amp recover from clipping?
Edited by Chris J - 7/9/12 at 1:40pm