One major differentiator is if tubes are used for just the preamp or also for the power supply. Lots of preamps, used to only use them for the amplifier section. Over the last decades there has been a movement to use tubes for both. So my Audio research preamp and phono stage (very similar topology and function) use 8. Two for power supply regulation.
How many? Well, I guess the designer decides, and that I am sure depends on the sound quality he is going for.