The tube and solid state difference will be audible. That being said, Rowland is sweeter (more liquid) than most ss but not quite on the level with tubes whereas ARC has more grip than most tubes but not as much as ss. Two great choices. If you prefer a sublime midrange---go ARC. If you prefer iron fisted grip and slam --go Rowland. Key questions might be what components comprise the balance of your system and what elements of sound would you like to bring to the table with the amp?