Tube amp sound is mostly like Ralph said transformers and driver circuits.
miller
yes, mostly true i would say, but it is interesting that in an amp like a primaluna dialog hp that allows you to hear different power tubes with the same input stage and transformers -- the different character of various power tubes (el34/kt77, 6l6, 6550/kt88) is immediately noticeable, as is even different makes of tubes (chinese vs russian kt88’s for instance)
another point to add here is that a bit of an oddball amp (but an utterly brilliant one) is a david berning (linear tube audio) zotl amp which is devoid of output transformers... i haven’t messed with one of these OTL since 20 years ago with the ginormous fourier triomphe otl’s ... but the zotl40 ref i recently got in is a revelation, so clean clear and extended top and bottom with lush mids and wonderful imaging (and so small and light in form factor)... very very impressed with what this little company (lta) has done...