So, based on my experience, and having tried some pretty good SS, and still preferred tubes, there is unlikely to be any SS that will satisfy me. I lean towards believing that, but I am always hopeful that I will find an SS amp I will fall in love with; but as you say tubes are tubes and.....That has been my experience too. I was hoping to see if someone who has used them with tubes (someting like the Joule, Atma, Berning, CAT or Fila) and found SS that they found to be just as good with their Merlins - might not be possible.