The effect has to do with the distortion of the amplifier.
Since a transistor amp clips harshly, its obvious when it happens. A tube amp has a soft clipping characteristic (which can be modified somewhat depending on how feedback is used with the amp). So even though the amp is overloading, as it enters clipping it won't **sound** like it- and as you push it harder, the higher ordered harmonics become more abundant. Since the human ear uses those harmonics to figure out how loud a sound is, their presence will make the amp sound louder than it really is. This works until the clipping is so severe that the amp starts to break up and makes hard clipping like a transistor amp.
If you place a sound pressure level meter in the room, the phenomena will be revealed, which is to say that watts is watts.
Since a transistor amp clips harshly, its obvious when it happens. A tube amp has a soft clipping characteristic (which can be modified somewhat depending on how feedback is used with the amp). So even though the amp is overloading, as it enters clipping it won't **sound** like it- and as you push it harder, the higher ordered harmonics become more abundant. Since the human ear uses those harmonics to figure out how loud a sound is, their presence will make the amp sound louder than it really is. This works until the clipping is so severe that the amp starts to break up and makes hard clipping like a transistor amp.
If you place a sound pressure level meter in the room, the phenomena will be revealed, which is to say that watts is watts.