Is it possible that one of the reasons that Valve amps sound so good is that they tend to use much lower amounts of feedback that most transistor amps?You can either run high amounts of feedback or very low amounts; in between (about 6db up to about 15db) its application can be really detrimental.
I have noticed that the sound seems to open out as I select lower amounts of feedback.
Feedback, while suppressing distortion, also adds some of its own, and the type it adds (harmonics 5th and up) is pretty audible. Even though its a very small amount, its audible because the ear uses those harmonics to sense sound pressure, so it has to have a 130db range!
Tubes (triodes in particular) are very linear so it is possible to build zero feedback tube amps much easier than it is to do so with solid state.
So, quite often, yes, this is one reason tubes can sound better than transistors.