That argument misses two key points: 1) some of us favor music that is not amplified or only lightly amplified in live performance; 2) the analog/physical environment downstream of any class D amplification in a live performance is very different from the environment in home listening, especially with headphones. Because of its switching nature, class D perceived quality depends on downstream filtering/component frequency response/analog nonlinearities. I used to have a (high end) class D amp (BelCanto) that did well with the speakers I had (KEF LS50 and then KEF Reference 1s), but sounded shrill with headphones. I don't know for sure whether that was a class D artifact, but my current class AB amp does not behave that way.
Hopefully, the wink at the end of my previous post helped position my comment to some degree.
I also prefer these live performances as well...acoustic jazz especially.
However, the minute you step into the world of recorded music, there is so much 'pollution' that is not 'analog' that it really begets some consideration/thought. The level of focus on dac/amp over the years is, to a large degree, misplaced...as Jason apparently discussed when he compared it to the impact of better transducers (mentioned by another poster).
Regarding Class D...FWIW, many top end studio monitor firms (PMC, Genelec, etc.) now use Class D in their active monitors that are in use in major studios.
Regarding different Class topologies...Imo, much of the posturing/discussions/etc. about the nuances between these topologies is overblown -- audio nervosa to me.
I say this having owned expensive 2 channel systems with Class A, A/B amps, multibit and D/S dacs, etc. I'd rather get some good sounding, high value hardware and spend the extra $ on some excellent transducers. Just my $.02
PS - for folks that want their system to be ruler flat, I wonder how many have had their hearing properly measured and take this into account (EQ? A no-no to many audiophiles).
Also, for recorded music, each studio setup is different...as is each sound engineer's hearing capabilities. How on earth should an audiophile adjust for these variables?
Net, net...to me, there's way too much hand-wringing over this stuff...would rather just listen music I like and not for perceived nuances in equipment.