Watts are watts. There is no difference between 300 tube watts and 300 solid state watts, but there are some reasons that you might experience a tube amp that is labeled as 300 watts that is louder than a solid state amp that is labeled as 300 watts.
As any amplifier reaches its maximum output, it will start to distort the signal, and max power ratings are measured with a certain % of harmonic distortion. Tube power amps usually still sound great beyond that level of distortion, but that's not often the case for solid state power amps.
Also, marketing people figured out that there are multiple ways to measure power (e.g. RMS, Program, Peak) and some of them decided to publish whichever is greatest to sell their amps. They may also choose to publish measurements with higher %THD than other manufacturers to make their amps look louder on paper. It's not always easy to get the same measurement to compare multiple amps.
As any amplifier reaches its maximum output, it will start to distort the signal, and max power ratings are measured with a certain % of harmonic distortion. Tube power amps usually still sound great beyond that level of distortion, but that's not often the case for solid state power amps.
Also, marketing people figured out that there are multiple ways to measure power (e.g. RMS, Program, Peak) and some of them decided to publish whichever is greatest to sell their amps. They may also choose to publish measurements with higher %THD than other manufacturers to make their amps look louder on paper. It's not always easy to get the same measurement to compare multiple amps.