"Listening tests indicate to causes for differences in perceived sound of tube and transistor guitar amplifiers. These are ripple intermodulation distortion and frequency response differences caused by the reactive speaker load interaction with the output impedance of the amplifier. Although ripple intermodulation distortion is easily detected by trained listeners, only one of seventeen test subjects was able to detect it without tranining. The change in frequency response caused by the high output impedance of the tube amp is by far the predominant cause for differences.
The differences in speaker damping were not detected by the listeners. Also not detected were the differences in the harmonic content of an overloaded signal in teh power amplifiers."
Aside from the guy who picked out the IM distortion, the other test subjects were able to reliably tell there was a difference, but not reliably pick which one was which. I agree that it's a statistically insignificant number of study participants; however, they were able to detect a difference between the two on more than just a distortion level.
Like it says in the paper, You can replicate the tube amp eq curve by just adding a resistor to the output of the SS amp. Or you can EQ it, like they did for the study.
IM ripple is not "good" distortion. Maybe the good musicians just tune it out so they don't hear it.
