A statement such as 10 watts of tube amp power equals 100 watts of SS power is from a marketing textbook and not a physics or engineering text.
Power is consumed by a load -- a light bulb, toaster, motor, space heater... or a transducer (loudspeaker). The amplifier is simply an interface between the speaker and the wall outlet that converts the wall outlet to a lower voltage and causes the fixed 60 hz wall voltage to mimic the signal voltage and varying frequency. The only power an amplifier consumes is the wasted heat through the tubes or transistors. As far as the speaker is concerned, it matters not whether it's one or the other. If either type of amplifier can maintain voltage throughout the speaker's load impedance then both will operate identically as far as energy conversion is concerned.