Honest to god, I don't know what to think half the time. You read some of these designers, very smart and creative men, and they say they can hear differences among brands of resistors and capacitors they use in their circuit. Some claim to hear differences in a meter of cable. Or less. For others it's the power cord that plugs into the wall socket. Why is it, then, that when you hide the brands and match the levels, no one can reliably tell anything? Why is that? And these are supposed to be items that 'blow away' what came before! I've read reports of test results where people hear 'differences' in the same component (when they thought they were switching between different gear).
And why is it that each new and improved amp design is superior? Are the newest Harman Levinsons so much better sounding than what he was making in the late '70s? Or is it just marketing? Back in the day, Mark himself couldn't tell you why his preamp sounded better. You just took his (and some magazine reviewer's or audio salon jockey's) word for it. Everyone knew that the revised ML-1 was better than the JC-2, which was not nearly as good as the newer ML-7, but if you wanted the best, you bought two ML-6A. Just keep adding a thousand dollars to each purchase, and Mark would guarantee your happiness. That is, until Mark sold out, and then you had to have a Cello. At least with that, you got some tone controls with a fancy name (Audio Palette--who thought up that? Genious.) Tone controls which, by the way, were sonically bad when he was selling stuff under his own name. LOL
It's almost enough to make a sane person get another hobby. Other than solid body (but not acoustic--where a case can be made) electric guitars ('tone' wood, poly v nitro finish) I don't know of any other hobby out there with this kind of gross subjectivity. Do people claim that a Leica lens is better than a Nikon? Maybe they do. I don't know.
PS: I use tubes because I built my gear, and have some pride of ownership over it. I also like to look at the warm glow, especially at night. That said, at reasonable listening levels, with sensitive speakers, I can't tell the difference between it and my SS amp, if I am honest with myself. Maybe the low end is not as 'tight' with tubes, probably. But my speakers are a little loose on the bottom, so if I wanted to tighten it up I'd get new speakers, and not a new amp. Why would I worry about an amplifier when speakers make the most difference?