I have gone down in power and gained better bass more than once, but all things were obviously not equal. Not one thing on spec sheet would have caused me to expect going down was actually going up in sound quality.
Had a pair of demanding @90 dB, 4 ohm, dual 10" speakers that had better bass with a 15 watt parallel SE sweep tube amplifier than some @100 watt solid state I tried. Didn't see that coming, decided to try it after running a vg 100w ss on the woofers (110hz x-o) and the tube amplifier from there up. The bass wasn't better with the tube than the vg solid state amplifier, but it was close enough for me to just use the PSE. Would any 15- 20 watt tube amplifier have performed the same? NO
Obviously I don't listen at dance club levels.