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Oh Man, it is the spiritual part of the amplifier and now in contrast to current widely accepted perception, these benign souls love ever burning hell hot temperatures found only in Class A amplifiers.
Seriously, it is a belief thing, placebo thing for the hardcore believer who has been doctrinated in this folklore. Non-scientifically speaking, If there is any soul anywhere, it is in the music and the psychology of a person to connect with the music regardless of how that person hears the music.
Audiophillic fanatism is a real thing. You have wars fought on Vinyls vs CD, Analog vs Digital, Class A vs the Rest, effect of interconnect, effect of power cables, risers for cables, burn-in for cables. They fail to see the real devil in the room - the room, the speaker and the source quality. Fanatics will usually believe in all the audiophile world wars that I have listed here. Don't try convincing them, even if science or double blind test tells it otherwise, because they think with their heart (instead of their mind).