IIRC the distortion from tubes (and components that they require, such as transformers) is mostly even harmonics that are more pleasant to the ears than the odd harmonics from transistors (even harmonics are the same tone played one, two, three… octaves higher, and that probably makes them closer to the natural harmonics produced by the instruments).
OTOH with transistors and ICs you can produce essentially distortion-free amplification and add your own mix of even harmonics.
So a good deal of this is a matter of personal taste and a bit of hype.
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