Advantages of a tube CD player over an SS player?

I have owned an Ayon CD1s --- not the 07... and it is a fine sounding, rich, lively CD player well worth the used price.

When inexpensive --- say a $1000-$2500 CD players are compared it is likely that, in general, the tube players will be a tad more rich and lush sounding and perhaps a little less strident (though there will be some exceptions). Once you get to the 3K, 4K... 10K range, sonic differences between CD players will exist but not based upon tube vs. SS at that point. The point is cheap SS electronics are a little thinner sounding and maybe a tad rougher edged than cheap tube sound. Once one transcends the "cheap" range, the SS flaws are much reduced and tube vs. SS (on that basis) becomes a non issue.

last point... tube electronics are tremendously less reliable than are SS electronics. Keep that one in mind. I have owned both and over time favor SS --- blown tubes (and circuits that are damaged when tubes blow) are a pain. That said, the tubes in CD players are far more reliable than amplifier tubes --- so that with CD players reliability is much less an issue. Amps... that is a different story.