Actually, I think it's because tube amps/preamps don't have the instant-switching sharp "edges" in the output waveforms that solid-state devices have. A stylus tracking vinyl has the same rounding out of sounds, VS the harsh edges of digital sources. It's amazing how much is lost with digital sampling these days. I suppose if sonic accuracy is the goal, solid-state/digital sources are the most accurate. But our ears aren't linear devices either; the smoothing that vinyl/tubes provides is much easier on our ears, and for the most part is far more pleasant to listen to. In that regard, a bass-reflex or infinite baffle speaker system will always sound smoother than a high-tech in-your-face system, which is so popular today.
Just my $.02 worth. (Why don't computers have a "cents" key? My Underwood does . . . )