I'm not sure tubes sound better - it is just a preference. Noise is often used in imaging to improve resolution, but in sound it is likely to improve dynamics. Distorted guitar sounds more dynamic than clean Jazz guitar at the same level. Added noise is a form of distortion.
Could this be one reason tubes (and perhaps records) sound better?
This is not a new finding, rather it keeps cropping up in the hearing literature...
"White noise improves hearing":
https://www.sciencedaily.com/releases/2019/11/191112142926.htm
"White noise improves hearing":
https://www.sciencedaily.com/releases/2019/11/191112142926.htm