What tube matching accomplishes
When you have circuits that requiere two tubes ie: Right and Left. It's best to have equal balanced tubes so your signal is balanced. If not it can sound like your moveing the balance controll on your preamp.
For small-signal tubes, this is my answer also. Matching for this purpose can be done with a transconductance type tester,such as a Hickok 600a, 6000, etc.
For power output tubes, we care a little less about transconductance, and much more about the grid bias voltage needed to achieve a given plate current. For example, a given tube might require -32V (volts) on the grid to get 50ma (milliamps) of plate current. If so, then the other tube in a push-pull pair should require the same, or nearly the same, grid bias for the same plate current.
But what if one tube needs -30V, and the other tube in the pair needs -40V for the same plate current? Then, when the amp is set up for its prescribed plate current, the second tube will be biased ten volts closer to cutoff then its twin. That's not good. I will post a link to a website that explains, in more detail, why it's not good.
Most tube testers are not much good for matching power tubes. I'd like to make one that has a meter for the grid voltage, and a meter for the plate current. In the meantime, I've bought matched tube sets from both TubeDepot.com and from amplifiedparts.com. TubeDepot puts a sticker on the base of each tube with the bias voltage marked on the sticker. That way, even if I get some tubes mixed up when changing tubes, I can just refer to the sticker to make sure I'm installing a matched pair or quad. I like that.
On the other hand, amplifiedparts.com marks the tube parameters on the box, not the tube. If you get them mixed up--easy to do when switching quad sets--you no longer know which tube is which.
Here's the article by Roger Modjeski.
http://www.ramlabs-musicreference.com/virtues.html
I wonder if Roger marks the values on the tubes.
Hope that helps.