Considering you said 30 years ago I'm assuming you mean this
paper from April 1981, which says:
On tube vs solid state power amps: "A total of 12 subjects participated, resulting in a total of 54 trials. Four subjects did not report a difference in any trial.
While eight of the remaining subjects reported hearing differences, seven were unable to identify the differences reliably. Reliable detection requires that the subject correctly identify the difference in amplifiers more than 50% of the time and not indicate a false difference. A false difference is reporting a difference even though A and B are assigned to the same amplifier. The remaining subject (subject #1) correctly identified the difference on two of three trials with no false differences."
On tube vs solid state power amps driven to distortion: "A total of six subjects participated, resulting in 23 trials. Three subjects did not report a difference on any trial. One of the remaining three subjects reported only false differences.
The other two subjects were able to reliably detect a difference in sound. One of them was able to identify a "buzzing" sound which was more pronounced in the tube amplifier. He was able to detect this difference 100% of the time. It is interesting to note that this was subject #1 that detected a difference in test one. The other subject (#2) described the tube amp as sounding "fuller" two out of three times."
On tube vs solid state pre amps: "Five subjects participated, resulting in 24 trials. Two of the subjects did not report a difference on any trial. One subject reported only a false difference. The other two subjects could not reliably detect a difference."
On a full system, frequency and gain matched, power amps driven: "A total of 9 subjects participated, resulting in 49 trials. Three subjects did not report a difference on any trial. The remaining six subjects were unable to reliably detect a difference, including test subject #2 from the previous test. However, test subject #1 from the previous trials was unavailable."
Their final conclusion was: "
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."
Or in other words, people who know what they're listening for, can hear the difference.
FWIW the test equipment was a twin reverb for the tube amp and a custom built pre-amp using 4558 op amps into a commercially available power amp.