This is a Consultants view on tubes/valves . I think this is a pointless crusade,and I have already enumerated many of the disadvantages of thermionic valves. The bottom line for me is that if people have such a preference, then I say good luck, but if these people try to convince me that valves are in some way better, then they had better have a PH'D in electronic theory and then prove it,because I have been in both camps as a designer and user, people should not confuse the ability of valves as used in guitar amps and the deliberate induction of distortion to give rich overtones which will give a false sense of power and drive which will please the rock band player and the audience with the representation of what was replayed later as HI FI in an average living room, you simply cannot get a 3 watt triode to give the sense of scale and power of the original, or even a 12 watt leak type amplifier..Yes I've heard all about sensative speakers that have virtually no Xovers where the bass drivers have all the the hallmarks of both radial and bell breakup modes which are there because there is no proper rolloff to lose these breakup modes which all add to the so called richness of the valve/tube sound, mostly these bass drivers are paper types which are most tolerant of beakup modes but they are still there,and how many valve amps actually meet the IEC spec to qualify for the HI FI minimum requirement ?, well not many but that doesn,t seem to matter to these valve afficanardos,then theres the problem of keeping the O/P valves balanced if using Push Pull and ageing and frequent replacement,and availability, and cost, etc etc, then there's the inherent distortion mostly even harmonic, most acceptable to the human ear, so valve lovers clearly want that particular sonic signature despite its inaccuracy, well not content with this valve users think nothing of paying a small fortune for a valve amplifier thats half decent, but of course there is the heating effect for cold rooms, especially useful for cold winters, which seems at the end of the day to be their only saving grace, and you may quote me.