Myth. A decibel is a decibel, no matter what the source. The primary reason why valves sound louder is the compression inherent with valves. Duplicate that compression, and all the rest that results in the amp transfer function, and SS amps of any class will sound the same as valves. Said compression and the rest takes place in both the pre-amp and power amp stages, so using the same pre-amp into different power amps will give different results. Valve compression results in easing into clipping, SS without an external compressor doesn't. That can result in very different results even when the power output and decibel levels are identical.