@jsqt
it is still the entire design and execution of the whole amp and how it interacts with the speaker load... across different amps, you cannot isolate one component or part or aspect versus another... everything works together to produce the sound
in a few amps that are designed to run different types of power tubes (like primalunas, quicksilvers etc) the user has an opportunity to swap tubes, or switch UL/triode to hear a difference, but how do you compare the vastly different sound of a primaluna running kt88's to an audio research vt100-2 running same tubes with different power supply, driver circuit, bias circuit, transformers, transformer taps, internal wiring, rca vs balanced connections, chassis damping? it all matters
sorry for the inconvenient answer but this i believe is the reality