Answer from Hegel (official Hegel facebook group):
Measuring audio products is a difficult task. You obviously have to know what you are doing and also have the required knowhow on the subject of the measurements to establish the correct procedure so you don't end up with the misleading results. This "review" gets off on the wrong foot straight away in that respect by measuring the distortion on the variable output at volume level 98. H95 is an integrated amp, not a preamp, so a 2 volt signal on the variable output is outside parameters and will be heavily distorted. This continues with some rather unorthodox measurements and strange results which we of course would like to comment, so please give us some time for a propper response.
You can in the meantime read the lab report from Hi-Fi News & Record Review, which is also done totally independently without any input from us, which I suspect is closer to the truth. Remember that an integrated amp like H95 is designed to play music on a loudspeaker and the proof is always in the pudding.
Lab Report If Hegel's mammoth H590 [HFN Oct '18] and H390 [HFN Aug '19] are both kilowatt-capable integrated amplifiers then the new baby of the range is necessarily more 'measured' in its, er, measurements. It's certainly very comfortable driving 8 and 4ohm loads where its 60W specification is...
www.hifinews.com
And from Anders Erdzeid (VP Sales and Marketing):
Just wanted to let you all know that we will be looking in to these measurements ourselves and see if we can replicate somehow.
It is important to say that we are using the best possible measurement tools from Audio Precision at our development center in Oslo, and take very much care in measurements during R&D for Hegel products. Of course especially in terms of distortion. We will come back with more info once we know.