Tubes? Transistors? Which are better?

As long as all of us are touting our favorite poison here, I must confess, I am a tube guy all the way. One main reason that tubes sound more musical is that they don't "switch" on and off like transistors do, and when tube designs produce distortion (ALL amps have distortion) the tubes do it in "even" order harmonics, just like music does. Transistors do distortion in "odd" order and also contribute IM distortion in the process. This can sound like detail, but I find is stressful and distracting, and less convincing than the presentation of tubes.

I have heard Jeff Rowland's amps, and for transistors they are one of the three best I have ever heard. The others being Griphon from Sweden, and FM Acoustics from Switzerland. I still prefer tubes, for the same reason I stated before. It after all, is a matter of choice, and I certainly understand why you like what you do.