Samuelaudio,
Your question is complicated by the term perceived loudness. Loudness is the preception of sound level. Had you asked do they vary in produced sound presssure level (SPL), that depends on the gain. One 60 watt amp might reach full level with a .5 volt input, another 1.5 volt, a case in point being the old Mac 60 and Dynaco 60. Obviously the Mac 60 had much higher gain. It also depends on how well the amp matches the impedance characteristics of the speaker. Some speakers are notorious for dipping down to very low impedances at certain frequencies.
Loudness, OTH, has many characteristics. Distortion is a main component, so even a moderate SPL can seem loud, just visit the "HIFI" room of most Circuit City stores. In so far as tube amps might be more prone to introduce distortions, e.g. tube microphonics, they can indeed sound louder for a given input.
db