Wasn’t it in this thread that somebody linked to a website that described an experiment with a distortion box? IIRC the guy built a box that could increase or decrease second-harmonic distortion at will, and verified that increased second-harmonic distortion was very euphonic. The high gain setting in amps measures worse and, to the best of my knowledge, it does especially so in the second harmonic department. This would explain why high gain is often perceived as better sounding.
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