YEP, "variables"! Semantics, perceptions, systems, aural acuities, references(if any), etc. Of course, the better(to me, more neutral/transparent/clean/natural/quiet/fast) ANYTHING(tubes/rectifiers/caps/cables/special copper/silver) swapped into the total system, the more obvious strengths OR weaknesses upstream will become. The natural tendency(for most) would be to attribute whatever perceived differences might be exposed, to the new component(s). "Best" will always be subjective.