gotta give this one to the wal martman...
in theory, and in digital, gain is nothing more than volume change.
in analog, in reality, it could be interfering with other components, reacting to input voltage, etc etc to actually have distinctive sound.
there is no one way to amp voltage, so each design will have it's own particularities. just because you don't hear it, and you think in theory it shouldn't make a difference, doesn't mean it isn't noticeable to someone else. it is analog and therefore imperfect, however 'negligible' (that's opinion) that imperfection might be.

for example i had a dj mixer with no eq that did nothing but adjust volume - it sounded like crap.
agree to disagree and let's not get hung up on the nitpicky.
