Regarding the comparison, well, it’s hard to find direct head-to-head comparisons. When I looked, I found these:
The Future Audiophile review of the Atma-Sphere Class D mentions the AGD Tempo di GaN as the most natural comparison point, noting the AGD has more power but that Atma-Sphere has a longer company track record. That same reviewer noted that their publisher had compared the AGD to a Pass Labs XA-25 and found them "quite comparable." This contrasts a bit with my own experience, but there you go.
The What’s Best Forum had one poster who had owned the Atma-Sphere Class D monos, AGD Duets, and Orchard Audio monos on separate occasions ranked them: Orchard first, AGD second, Atma-Sphere third. He said all three were competent and he’d be happy with any of them.
About the "tube" sound, the characterizations I could find are actually mixed and system-dependent. A Hi-Fi+ reviewer found the Atma-Sphere Class D surprisingly tube-like, remarking that Ralph had managed to "transport the classic Atma-Sphere OTL presentation to a Class D amplifier."
This is a paltry list of comparisons, really. And there are lots of other comments on either amp and others out there. (I do not find evidence that AGD is definitively "more tube-like" than Atmasphere’s implementation, and I have not tried it for myself. And tube-like is just one criterion which is not all that important for many people, let's be honest.) Reviewers and forum members disagree, findings are system-dependent, so all I have tried to do here is offer my own first-hand experience -- laying out my system, my tastes, and my methods of comparison -- to offer one more data point.

