I'm definitely ridin' the tube train in that sense.
But it really depends on the amp, what one wants to achieve, what is our barometer in terms of differences caused and in terms of how big they are said to be. In plenty of cases, yes, an audience may not care -- or it's hard to tell the differences in a mix with random transitions. In other cases, the difference may be enough to consistently hear.
All that said, I've done tests where we couldn't tell the difference in recording.... But playing through the amp? I'd spot the tubes correct each time. Not only that, but I had pretty strong preferences as well. Getting locked up in studio with a few "tubes don't matter bruh haha u golden ear boi or what?!" friends did allow us to conduct a few tests way back, focused on audio too.
Long story short: I do think tubes can matter. Some may perceive more of a difference in "feel" than others ("feel" not being entirely disconnected from "sound" either). It's also somewhat difficult to generalize about what effect a particular set of tubes will have on one amp vs another, and what may be needed to achieve a desired end result, relatively speaking. Experience sure helps.
That said, I find that people may at times have unrealistic expectations. The amp I've used the most during past years, mostly due to its flexibility, is a laney ironheart. It's a pretty "stiff" and "dry" sounding amp. It's tough to get it sounding fluid without involving some kind of diode clipping along the way.
Well -- experimenting with pre-amp tubes definitely helped. Did the amp turn into a peavey triple xxx? No, and there's no way it would have, not with any preamp/power amp tube combination... But I was able to coax out just a little bit more of a "fluid" feel. And again I could tell the difference consistently in "feel" tests. It wasn't just a "well just a bit different" thing either; I much preferred the amp with a particular tube set-up.
And of course amp settings matter as well A difference between power tubes may become more obvious at one volume stage vs another.
All that said, of course judgement about "what matters" are highly personal. No issues with someone thinking a difference tubes doesn't matter to them, whether they perceive it and don't mind, or don't perceive it at all. But the same goes the other way around too. Someone may care more about tubes -- and it's not always just "irrational".