That I agree with completely... but you introduced the "humanly hearable" element into an argument that was previously about absolutes about tubes' "unquestionable virtues".Well, typically there's higher open loop gain. But still, it's not difficult to engineer tube circuits to give vastly lower levels of distortion than humans can detect by ear.
I never claimed in anyway I could reliably tell the difference between a perfectly designed tube or semi design, I leave it to others to claim there are absolute SQ virtues to either.
What is undoubtable from a measuring point of view (and this website provides ample evidence) is that these days state-of-art Class D amplification pummels anything driven by tubes and Class A semi designs. Never mind the ability to be power efficient or to power any loudspeaker load.