Audible Differences
The sound of a tube amplifier is partly a function of the circuit topologies typically used with tubes versus the topologies typically used with transistors, as much as the gain devices themselves. Beyond circuit design, there are other differences such as the electronic characteristics of a triode and MOSFET, or a tetrode and a bipolar transistor.
The low frequency roll-off can be explained by many tube amplifiers having high output impedance compared to transistor designs, due to the combination of both higher device impedance itself and typically reduced feedback margins (more feedback results in a lower output impedance).
Read more about this topic: Tube Sound
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