Some people take that word "opinion" off into the wild blue yonder; however, since most of us agree that R2R is the ultimate reference in regard to recorded music, we can proceed from that point.
Digital or analog is not an audible difference or qualification, since all music is analog, which is why digital must be converted into analog in order to be music, otherwise it would be pure noise.
It's the quality of the components in this conversion that determine the quality of the music. While the audible difference between SS and Tubes has some merits; lately, that "digital", "analog" has gotten very foggy. An example is recording a CD to reel; that playback is 100% analog, that's not opinion, but scientific fact, and the proof lies in the manner in which that process is carried out to it's conclusion.
Although I rest my case on science, the bottom line audio speaks for it self, in which case all one needs is a good pair of discerning ears.
SS versus tubes; here is a case of some like vanilla while others like strawberry. While I can accept a tube pre, and a SS amp; I wont go beyond that; never a SS pre-amp. Many times companies will manufacture a SS amp, but with a tube pre.
In the case of tube phonos, it is the tube itself that determines the end result, as much as the quality of the unit; which is why "Uncle Kevin" is always promoting tubes.
https://www.upscaleaudio.com/products/telefunken-e88cc-6922
These tubes will make a big difference in a tube phono, and that's not my opinion but an auditory fact; as a matter of fact, I will live without my TT until these are back in the phono.
All is not opinion, there are some clear audible facts.