There's lots of informative answers here but I'm not sure they have answered the original question.
When an SS amp approaches its power rating, it will go into distortion very, very quickly. Suppose it is rated at 200 watts; then if you try to get 210 watts out of it, you could easily get 10% THD or more. It will sound totally horrible. So in practice, you would not actually want to go anywhere near 200 watts with such an amp, because the power level of a music signal varies greatly and you are just asking for trouble.
On the other hand, the tube amp rated at those same 200 watts (this would be a little beast btw) can go to 210 watts and the THD might not go a whole lot higher than 1%.
So it's not so much that the tube amp is more powerful than its rating, but rather that the SS amp is not as powerful as its rating (by comparison); that's how I think of it.
That, and the realization that 30 watts is a whole lot louder than we think. :)