There was a read from someone who had been convinced of Samplitudes better sound ( like me too ) and who after he heard of the panning law adjusted the levels and found it to be similar afterwards. It made me a bit cautious since then, still all I know is that I hear sound in Samplitude that completely satisfies me.
Samp I believe is at 0dB and possibly the only program with such a value. Nuendo could be set lower. Would be interesting if you found out what the difference is ( one of the fellas here will know ) and let us know how it is when aligned.
Ruphus