Power has nothing to do with sound quality. If that were true, then anyone could make a high powered amplifier. Comments about power and headroom are completely false. Power has really nothing to do with headroom. And higher power sounds better at low volume and high volume is another false statement.
@knotscott - is going in the right direction. I have Vandersteen model Seven speakers 83db driven by 28wpc stereo amp that sounds better than the 220wpc amp and even the 100wpc amps we have. In theory, no one I know would even think to use a 28wpc amp on the Sevens. But so far it has outperformed the other amps by a significant margin.
Happy Listening