I don't recall him reviewing "high-end" tube amps, but that didn't matter because I wasn't buying them at that time, but the kind he was reviewing were mostly high quality SS "Mid-fi", and I agreed with him that those amps which measured about the same, sounded about the same.
It was only when he commented on the differences between high end and mid fi; such as when you replace capacitors with very expensive "Black Gates", plus substituted other components, he couldn't hear the difference after this was done with a mid-fi amp; he stated that in his own words.
As knowledgeable as Mr. Hirsch was about all things audio, his ability to discern the audible difference between high quality mid-fi and high end amps was not the best, which is something that's probably going to happen to all the "golden ears" if they live long enough.