Do vacuum tube test values reflect sound quality?

You really cannot tell anything about sound quality from test numbers. In fact, test numbers can be misleading. For example. if you test two tubes of the same type and one has a higher transconductance than the other, it is assumed that tube will have more gain. But only if the plate resistances are the same, otherwise the tube with the higher gain will be the one with the highest combined Gm and plate resistance.

To further complicate things, if two different tube tester are used... do they both have the same voltage parameters for plate, screen and grid to cathode? Your best bet is to purchase tubes from reliable sellers such as Vintage Tube Services or Upscale audio where they test their stock against each other with the same testing equipment. This way you can compare tube readings among the tubes they sell. Getting different readings from different sellers -- especially eBay -- is futile IMO.

Ebay 12au7

Some of the 12au7’s on places like Ebay look like they have been treated with a rolled sponge dipped in acid. It is a distinctive and recurring treatment that has always given me pause.

Thank you for the replies!  I'm learning  :)

My experience is nope…testing or matching seems to have minimal impact on SQ especially with preamp tubes.Triodes that are unbalanced sound just as good as long as one side tests strong.  Matching and gain balance on output tubes does matter more.  I have a tube tester that is very helpful for comparing tubes and validating whether a tube is good.  Just my humble experience on my system…

I do hope you scored genuine Telefunken 803S tubes.  These days, they sell for up to $2,000 a pair.  The fakers have become increasingly sophisticated.  They use to offer their fakes at a price so low as to tempt even the wary.  These days, many of the fakes are being sold at the going rate of genuine articles which makes it harder to distinguish real and fake offers. 

With things like rare Western Electric transformers, the fakes use to be in too good condition visually to be realistic.  These days, the outer cases are rusted a bit to look old, but often the Western Electric decal is left in nice condition to tempt collectors.  A local builder who buys such parts on line prefers to buy such parts from sellers from Japan.