My change to tubes as I gotten older has nothing to do with my hearing. While my hearing may have deteriorated, my ability to analyze and perceive nuance of sound has continually improved. Quite honestly my tolerance for bad treble and high frequency hash has gotten much smaller... not gone away. This in part may have to do with the pressure it puts on your ear drums regardless of whether you can differentiate the detail or not.
My switchover to tubes / their sound has to do with my deeper understanding of sound quality and what characteristics allow for a more direct subconscious emotional connection. When young I was tantalized by my analytical side, hearing something I had never heard before... as I often say... hearing the second violinist move his foot, or some squeak in the drum kit. In these systems, the details are amplified to stand out more then they do in the real world, highlighting and obscuring the midrange.
My analytical side kept dragging my away from the satisfying gestalt of well reproduced music. It was years listening to real acoustic music that finally revealed the characteristics that make music emotionally connecting. I think this kind of maturity often comes with experience and age. Although, very occasionally, I meet someone that went for that from the very beginning and never got side tracked... but that is unusual.