According to my local tube guru, the conducting medium in tubes is - air. In transisitors it's semiconducting solid material. As in solid state? Quite a bit different in electron efficiency I'd think. But real, actual, RMS ratings are thing of the past seems like. Chinese ratings have little to do with RMS. The old saying goes that if you want your solid state amp to have a tubelike sound, turn down the treble. Might be some truth to that in some cases.
What do you mean by electron efficiency?