Based on theory,measurements and the viewpoint of designers of solid state components,tubes should`nt even be a consideration for best sound aspirations.They`re too colored,too much distortion,outdated and measure poorly. Heaven forbid those comptemplating the SET amplifiers(worse of the tube lot).
Charles1dad, I can't agree with that statement, unless you exclude the 'theory,measurements' part of the first sentence.
The human ear is more sensitive to odd-ordered harmonics than just about anything else, as it uses them to determine the volume or loudness of a sound. This is why transistor amps sound bright even though the odd ordered distortion coming out of them is very low. Its just that the odd ordered harmonic distortion coming out of a tube amp is usually a lot lower, which is why they sound smoother.
SETs in particular have an additional quality which is that all forms of distortion they make decreases to unmeasurable at lower power levels (our amps do that too FWIW), something that transistors don't do (below a certain power level, distortion rises with them) and also something that most push-pull tube amps don't do (the traditional thinking being that this is caused by the phase splitter circuit).
IOW, the **theory** says that an SET (or other amplifier with similar abilities) should sound better to the ear. It is unfortunate that so much weight is given to specs on paper that don't mean anything to the human ear, which is the final arbiter. It is possible to create and measure specs that *do* mean something to the ear (IOW have a direct correlation to what we hear) but the industry has zero motivation to do anything like that. So for now, SETs will have to 'measure poorly' as you put it :)