You may be remembering
this thread posted by
@GXAlan employing a budget 300B SET amp vs Topping D90 (as 'straight wire with gain'). He calculated SINAD for the former = 38 dB at levels used to make the samples.
I'd possibly never heard a valve amp—SET or otherwise—prior. Three music selections, being prog rock from Yes, a sparse audiophile spoken word number and a jazzy thing from
LaLaLand. I found I could hear a number of sonic characteristics/differences and correctly identified the amps in all three cases. I recall only a handful of people did that.
Careful listening on headphones for sure (I used fairly neutral AirPods Max initially but wasn't so sure about the
LLL example until I tried more colourful Sony Z1R) but not impossible. Certainly the measurements the OP provided showed differences that you could expect may be audible. I can understand people who
could hear different characteristics may well prefer the valve amp rendering, and I appreciated it most listening to the
LLL track via Z1R which did have some so-called magic. Even though I preferred the clearer versions personally.
Apart from the generally interesting demonstration of sonics, my other takeaway was that a few of the more strident SINAD-inistas that post here really are bags of piss and wind—afflicted with a narcissism of inaudible differences. And note that I couldn't differentiate a later comparison using classical. Which has helped me not take things too seriously.