I suspect that part of the perception that tube watts sound louder than solid state has to do with people being deceived into thinking they need WAY more power than they actually do need.
Solid state can deliver a lot of power cheaply. So, makers of a lot of solid state gear push the benefits/need for a lot of power. Power is much harder to supply from tubes, and personally, I find most high powered tube gear sounds pretty bad.
So, when one hears a demonstration where a tube amp sounds really good while being rated at 20 watts and a 200 watt solid state amp sounds less impressive, one tends to conclude that the 20 watts of tube power sounds stronger. Actually, it is more likely to be the case that the speakers really only need a few watts, when played at normal levels, so the extra power of the solid state amp was wasted. Oversized solid state amps are particularly cheated in such demonstrations because a lot of solid state gear does not sound its best when idling along while tube gear is at its best at low output.
I see so many people argue about how much power is needed to achieve "realistic" levels, based on measurement of SPL at concerts and factoring how much power is needed to achieve peak levels. But, the simple fact is that NO commercial recordings ever deliver that full dynamic range so one never needs what "theory" supposedly dictates. I'll take great performance over the first watt of power any day over ability to deliver a lot of power for peaks that may never actually be in a recording. One watt on most speakers, even inefficient ones, is surprisingly loud.