Hmm. I fully agree with Irv's final couple lines, pretty spot on. My woo radar goes off when I hear someone go on about the precious first watt.
psb- Tube amps, in particularl the super simple SETs often favored by the "precious first watt" folks, have a whole host of issues compounding the matter, so it's hard to differentiate all the weird things they do from the good performance they may or may not have underneath it all. They add stuff that's not part of the original recording, even at low output, so yes, the first watt sounds more, well, more something with such devices. Distortion and all, they often sound hyper-real and crystal clear. So I guess the question is, is that from the quality of the first watt, or high output impedance mediated phenomena and gobs of low order harmonics?
There is even a lot of designed in idiosyncacies in the First Watt stuff, it's all over the board as far as output impedance and harmonic coloration from model to model. Some are cleaner, while some are decidedly voiced. Mr. Pass caters to his market very well, and the sound, while enjoyable as can be, is in choose your illusion territory.