Solid State DAC's certainly test better- no arguement!
It is usually the Analog Output Stage and/or Rectifier
that is Tubed on a Tube DAC. Listening is the same
subjective arguement that has been the bane of Audio
ever since Solid State first challenged Tubed Equipment.
There are some things that Tubes do better, others that
Solid State does better! Some try to capture a little of
both! The BEST Solid State Devices might be stratospherically beyond the budget of many. Tubed Version
that might get you 95% of the way there at 2/3rds cost,
might be ticket for many. Talking of the heaviest Iorn
Solid State out there- of course there are expensive Tubed
Units as well.