The funny thing is that there is no doubt whatsoever you can recreate the exact tube harmonics and distortion with "solid state" stuff. But if you advertized it that way it would convince not one single tube believer.
Bob Carver sort of did that, before deciding to actually make tube amplifiers.
Carver Silver Seven-t
He recreated tube response by null match, instead of attempting to reduce tube amplifier (mis)behavior to numbers.
The Carver Challenge
This suggests that tubes have something that could be measured and perhaps has been measured, but discounted or ignored.
One possibility is interaction with loudspeakers other than simply damping ratio or available peak voltage, current and power.
Just to throw something out there, that (mis)behavior may be more characteristic of output transformers, rather than tubes per se.
To throw another something out there, in addition to tube connectors,
Danny Richie promotes premium capacitors with exceptionally low ESR and parasitic inductance,
claiming that they audibly improve e.g. decay of musical notes.
Supposing that is audible, then reverberation added by playing a turntable in the same room with loudspeakers is also easily audible;
instead of analog per se, it is turntable reverb that provokes some to disdain digital audio.
Perhaps frequency-dependent damping from vacuum tube output transformers also augments musical decays.
While the Harmon Curve is based on blind testing, that is for preference, not accuracy.
A substantial portion of the audio community seemingly accepts that phase fidelity in unimportant in speakers,
but just as Harmon's blind testers need training in order to yield consistent results,
perhaps they are also implicitly trained to discount e.g. phase errors considered important by Jim Thiel and Richard Vandersteen.
At around 17:30 of this interview, Vanderstein states that phase coherence is not the most important parameter in speaker design,
compared to e.g. distortion and tonality, but needs learning.
Requiring customers to learn to appreciate and pay for subtleties in any product will be an uphill battle for any hobby.