They are not identical. For example, I explained the switch from AC heating to DC heating and the influnece on the sound. That's far from the same thing. Other comments note that the pots are different. There may be more different than you think. But simply repeating that only the transformers are different doesn't make the statement any truer.
But this whole thing about transformer brands seems to be taking on almost religious overtones. Now I understand what Dave Friedman meant when he talked about the technical discussions on Rig Talk. I give up, because you can't argue with dogmas. Have a nice day...
I can always tell when an engineer of any discipline gets involved in any gear conversation. They simply take on a very condescending and 'know it all' attitude. That's fine; engineers aren't dumb by any stretch. But, you also don't know everything, do you?
I'll give you an example. A very smart individual on this forum stated that, a 68 Marshall clone, with the exact same modern resistor/cap type/ and VALUES with the same modern reproduction transformers created to mimic 1968 Marshall Dagnalls would sound IDENTICAL to a real deal 1968 Plexi. There should be no difference between them, IF the same exact layout, type parts, wiring, pots, chassis, layout etc etc were used.
Except, when this theory was actually put to the test and this smart engineer actually A/Bd a great clone with Merren iron and all the great parts to a real 68 Plexi, the vintage Plexi blew the clone out of the water. It wasn't close; the clone sounded flat and uninspiring by comparison.
I get that you consider the heaters, and pots to also contribute to the tone and while I agree to some extent, I do not agree that it contributes to anywhere CLOSE to the extent the degree of an output transformer change. I've swapped OTs in amps and the change in tone is very apparent and obvious to my ears.
We'll just have to agree to disagree. If Dave Friedman doesn't agree, well that's ok too. I could care less.