^ Unless you level matched with a meter your test is really, really hard to draw conclusions from. I've heard these types of claims for years from all kinds of different car audio people including installers. None of them would do a level matched comparison.
Now your comparison about efficiency is certainly true: Class D amps tend to be around 70% efficient (more for REALLY efficient ones) while AB amps tend to be 40 to 55% efficient. So, if the alternator, battery, or power or ground wires aren't up to snuff, the AB amp might not get enough input power to make it's output power.
Anyway...
Brian.
I'm not sure you are catching the spirit of my post, clearly I wasn't seeking scientific "rigor". I was also upfront about that, I thought. Clearly this was an example of amp A and amp B, with similar power ratings, not delivering the same listening result. The more powerful amp got louder, which was "better". In this particular case I'll leave it up to those with the measuring equipment to tell me why. My guess is that the JL barely meets, if does not meet, its specs. In addition the Class D topology was probably a boon working with a small-car alternator.
Otherwise the power and ground, and source, and RCA interconnects, speakers, etc., were all the exact same. There was no variable left aside from human ears and a volume knob. Because I did this install, and have done many others, I know the stuff used was of good quality and overkill for the amp's needs.Literally, it was amp A versus amp B. Literally, you didn't need blind level matching to notice an obvious difference.
Were I in your shoes (listening to someone else claim two amps of similar power were very different), I would also be skeptical. But I don't have to be because I was there, I heard it, end of story. I would most definitely have purchased the one amp over the other, given no option to change the speakers.
Take the subwoofer out of the equation, and I'm sure it would be difficult if not near impossible to tell the two apart in terms of SQ - unless you pushed each to near-clipping (in which case the Alpine would be louder). Or, unless you turned the things to max volume with no music playing as the faint "hissssss" of the Alpine would give it away every time. This isn't to say that I believe that a "bass watt" is greater than a "watt". But the subwoofer revealed the difference to my ears in an easy to hear way.
I've also heard car audio buffs tell me multiple times that "alpine amps" don't do "have [good/loud] bass" (incorrect). I once had pioneer separates and was told they "sounded bad" and "couldn't handle X watts" like this $300 speaker. Probably true, but they still sounded excellent and ran comfortably for years with twice their rated power available to them. I still will choose alpine when the price is right, but mostly I would choose Class D for cars these days as they just make the most sense. I say that having owned top-shelf A/Bs with megawatts as well - they were lovely but cars are lousy listening environments so why seek out the same "refinement" you might seek at home?
This is a long-winded way of saying, sure, I agree with you. But given that the jobs of the amps was to amplify, and one clearly did it better, I think can easily conclude that the Alpine amp was better in/for that system. We could level-match and claim that each amp sounded 100% the same, but it would probably have had to be done at 50-60 dB or so to make THAT claim, in this case. Push the knob up to 80dB with 90dB peaks, to overcome highway noise, and you'd be pretty disappointed in the person that told you "they sound the same in a level matched double-blind test". I think what I discovered was JL amp that didn't live up to its own specs, or somehow couldn't damp a (admittedly demanding) subwoofer properly. That or, the subwoofer used really does need at least 200 watts or so to do its thing. So, take it or leave it. Anyway . . .