Hate to be a stick in the mud but ...
This reminds me of when I built my first SE amp using a Hammond 125SE Universal OT. There was an option to upgrade to a Heyboer OT instead. Many on the AX84 user forum claimed it to be superior, clearer, better lows, less muddy etc. etc. etc. I ordered it, paid the import duties, connected it up .. shaking with anticipation and..... no audible difference. The lowly Canadian made Hammond was every bit as good .. perhaps even better.
The only way to be objective about this is record the signal with a looper pedal and then setup your mic .. position it in front of your speaker and don't move it until all recording is complete with exact same settings of vol/tone controls and DAW settings for both OT's and no post processing. Then post the results. After that I may believe you. If you convince me I will have to eat my hat and replace my Heyboer with the S2.
IncrediboxI've heard comparisons of Mercury vs Heyboer vs Hammond for different amps done this way and differences in the recordings were surprisingly minimal and very subjective as to which one was better if at all. Any differences could have been due to mics being moved, pot settings not exactly the same etc. Plenty of comments like the Mercury was soooo much clearer, fuller etc... typical pre-conceived bias, but I just couldn't hear it in the recordings.
You make a very reasonable and factual argument! When it comes to audio components, especially output transformers (OTs), more factors can affect perception than actual differences. I completely agree that rigorous A/B testing is necessary to eliminate subjective bias. How many people do you think take the time to do these comparisons before concluding?