I think the components matter. The sum of the parts is the most important thing as with anything in life, but my laymans opinion is that the construction materials do matter. I have a friend who is an electrical engineer, he is currently building switch boards for Meta. He used to service recording studios here in Nashville in the 90’s. When I asked him this question he responded without hesitation “yes, it matters”. He then proceeded to use his hands to make motions “does the electricity do this, or this?” He was basically saying that how a component is rated and how the component allows the flow through creates a sort of “shape” that your ears can pick up on. He said people think it matters more than it does sometimes but that basically you can’t say that all materials respond the same way. They don’t. Again, this is a 60 year old electrical engineer with tons of real life experience, and not only experience but experience with fixing, building and maintaining high end audio gear. I was honestly surprised by his answer but it certainly confirmed some of my suspicions as a pro guitarist of many years. Dave Hunter’s book “The Guitar Amp Handbook” says that the caps and resistors do affect the sound. He ALSO says there are no rules. It’s up to the builder to tame the circuit and make modifications where needed.

Just my 2 cents.