In my opinion, there's no question that tubes do many things better than SS (though the same could be said in reverse). I have always found tube equipment to offer better transparency, a greater sense of realism and a closer connection to the performers and instruments. There's a bloom and sense of relaxation that most SS equipment doesn't offer. And I'm going to qualify that with a caution against power expectations. In my experience, reaching above 60wpc with a tube system can be tricky and subject to diminishing returns, which isn't to say that there aren't some very good 100+wpc tube amps. But that's when you really get into expense and maintainance, in my mind. To me a 30-40wpc tube system with suitably paired speakers can offer a tremendous amount of pleasure.
There is also an aesthetic element that many people find appealing. I'm more drawn to this:
...than this:
But I think there's something a bit deeper than that. Just as something of the musical-hobby experience was lost in the transition from vinyl to digital, something was lost in the transition from tubes to SS. There was a certain pride in the well-assembled, well-maintained tube system, as well as a connection to the reproduction process, in that recording equipment and playback equipment were synchronized to a large extent. Yes, you had to work a bit--fiddle with the bias now and then, refresh the tubes (though not as often as people nowadays think), tweak a bit, keep an eye on things. But reliability? You can find thousands of examples of tube amps, preamps and receivers that still work just fine, or will with a minimal amount of servicing. If it weren't for the somewhat fragile nature of those old electrolytic can caps, you'd be hard pressed to find an old Scott, Fisher, Heathkit or other tube piece that *didn't* still work.
A friend recently downsized and sent me her 25 year-old Jolida tube integrated amp to sell for her. The only thing wrong with it was the volume pot, which I replaced for $10. Otherwise it worked perfectly and measured beautifully. Conversely, I worked in a stereo shop years ago and the number of faulty NEW SS amps we had to repair kept the back room very busy. And replacement parts? With old SS stuff, good luck. With old tube stuff--a single trip to a web site like Antique Electronic Supply yields just about anything you need to bring a vintage tube amp back up to spec.
IMO, again, there's too much anecdotal evidence of people hearing their first tube system and being struck by the difference between tubes and SS to simply dismiss as "preference." Something is affecting the way people hear the music.
I've heard tube systems I would rate among the best systems I've ever heard. I can't think of a SS system that struck me the same way.