It should not be a debate. If you have a tube amp that ’measures poorly’ yet seems to sound just fine (as has often been seen in the pages of Stereophile) and an amplifier that measures just fine and is really ’neutral’ but not particularly musical then you have two amplifiers that sit at the opposite spectrum of the same problem, which is distortion and what to do about it.
I will argue that we are also more susceptible to damping factor and speaker/cable impedance than we think we are, but I, in a very lage part, agree with Ralphs point, that the distortion profile is probably a large, large factor in likeability.
In large part I think my own love/dislike for certain amps, and those fanboys on the opposite side of the room probably has to do with exactly what @atmasphere is talking about here.