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If you want this test to stand up to scientific rigors, then you should measure with orthogonal sensors. When you guys run this test, add a spectrum analyzer and a sound level meter. These are sensors that give hard data, data that cannot be argued over if the sensors are setup correctly.
Also, list your assumptions, for example:
1) TOSLINK and DCoax have the same output level (that is, a the same bit pattern thru each cable will generate the same wattage at the speaker)
2) The receiver you are using is NOT skewed to one input or the other (that is, Tosh equipment would probably not be good to use…)
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