IME, the amp, the speaker and the cable all make a difference. Tube amps can sound excellent at low volumes, but I've heard a couple of SS amps that can too. Some speakers are better than others at low volume, more efficient speaker generally being better. My Tannoys were outstanding at low volumes maintaining life and presence, my AN E's less so which seem to lose life at very low volumes (and are actually efficient speakers at 94 db). But this last point I think could be related to the cable. I'm running 17 feet of speaker cable and something tells me that the long length of cable is not good for low volumes. I have not been able to try the E's on shorter cable.
Another good low volume pair was my JMR Trentes with the Resolution Audio s30 integrated amp. This amp is based on a DNM design which is noted for maintaining life at low volumes. Conversely, I had a Blue Circle amp that went dead at low volumes.
Another good low volume pair was my JMR Trentes with the Resolution Audio s30 integrated amp. This amp is based on a DNM design which is noted for maintaining life at low volumes. Conversely, I had a Blue Circle amp that went dead at low volumes.