If the room has carpet, drapes between the speakers and is fairly symmetrical, with a lot of objects between the speakers and back wall, it shouldn't really need much unless it's extremely small and high SPL listening is the norm. If the room has bare wood floors, bare/mostly bare walls, blinds and a lot of windows, it's not going to sound good at high volumes unless you happen to use speakers that are complimentary to the acoustics (in a room that reflects mids strongly, speakers with a distinct lack of that range sill sound better than speakers that have strong mids. The same thing goes for highs and lots of glass. Uneven surfaces help but the size/depth of the unevenness matters. Smaller/flatter/harder/smoother reflects highs better than course, rough surfaces. Ceiling tiles are an OK way to tame some issues but the ones with a more flat surface and small holes don't do a great job. In fact, as soon as someone paints them, they lose a lot of their absorption. The really rough, heavier ones do a much better job, in a wider section of the sound spectrum.
That said, in an extremely bright room, a tube amp (or SS, for that matter) with a warm sound will sound brighter than in a dry/warm sounding room so in that sense, it may sound "better".