I don't know if particular design attributes contribute to, or detract from, low level listening. But, as a general observation, the best sounding systems at low volume tend to be high efficiency designs, particularly horn-based systems. It may seem odd, but, those massive horn systems play better at low volume than at high volume (this might explain why so many Japanese audiophiles are attracted to horns even if they have neighbors that are very close by).
In part, high efficiency allows for the use of low-powered amps. Low-powered amps, particularly tube amps, sound very lively when played at modest levels, while high-powered stuff tends to sound dead at low volume.
In part, high efficiency allows for the use of low-powered amps. Low-powered amps, particularly tube amps, sound very lively when played at modest levels, while high-powered stuff tends to sound dead at low volume.