I find that it's impossible for the average listener to identify the difference in recorded music, especially if there's a lot of distortion in play, but I can entertain the idea that it's a detectable difference.

As someone who moved from solid-state and digital amps to tube amps I find there to be a huge difference in terms of dynamics and response, which massively influences the way I and others play. I can't imagine Jeff Beck or Gary Moore getting the same results with non-tube amps, since their playing relies so much on dynamics and physically feeling and moving air in the room.

edit: for live touring, though, it's so much more efficient to use digital or solid-state options for size, weight and reliability, if it doesn't directly impact the artist's ability to perform