@lanx0003 The differences you hear in the sound of amps, if FR isn't an issue (which most of the time it isn't) is the difference in distortion of whatever amps are being compared.
There are three things that define those differences. What frequency, if any, that distortion rises (IMO/IME this aspect of amplifier distortion is the most important), the distortion spectra and finally how much distortion. There's no filter that would make a solid state amp sound like tubes; just the distortion signature. So if a class D has the same distortion signature as a good tube amp, it will sound like a good tube amp simply on that account.
This is because our ears use harmonics to identify any sound. So you can see that if an amp is to sound musical, its distortion signature must be as innocuous as possible. To that end, the 2nd or 3rd must be significantly higher amplitude than succeeding orders, so as to mask them. That is literally what has kept tubes in business these last 60 years.