This is what we like to call an airtight argument. No two ways around it. Tube watts and solid state watts are not created equal. The only question now is which tends to sound more powerful than the other? Tubes. Hands down. Not even close.
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It has to do with the harmonics and what our ears/brain perceives as pleasant but in fact it is distortion. We hear it as total volume with odd order harmonics where many SS amps are voiced and leave even harmonics in. BRASH, bright, hard all the things feed back, controlled distortion and odd harmonics cure..
Pass is pretty close Watt for Watt in that sense.. Volume for watts burned.. pretty close..
What that WATT sounded like, when it was used, that's a different story.
THEN not all watts are created equal, ay?
Regards