from JackD201
To get back on topic I think JoshK nailed it. Distortion definitely is a factor. Another "rule of thumb" is that tube watts sound twice as loud as a solid state amp of the same power rating. It's something I've found true a lot of the time but again not all the time. Conversely I've found that as damping factor increases in a tubed design the closer the perceived loudness goes to SS amps of the same power rating. Could that be part of the answer? Overhang especially in the lower octaves gives an illusion of fullness which can be misconstrued as having more bass just as midbass humps in smaller speakers sound as if they go lower. Again JoshK nailed it, a watt is a watt. I believe it is the way the watt is delivered and not the watt itself.
Thanks, that's helpful. Perhaps I should have asked if there really is any difference. I use to have a 6 watt RWA ClariT amp. It wasn't a tube amp but it was my first exposure to what was possible with lower powered amps. I was amazed at the volume and quality of sound that came from that little amp. Of course it was SLA battery driven which underscored the importance of a good power supply. I admit, I've got a lot to learn.