Nelson Pass has been pushing this line for a while now. Some of his designs deliberately have more 2nd order distortion because they consistently perform better in listening tests that way. One of the key reasons why different operating points for tubes sound different is because it changes how much 2nd and 3rd order distortion is present as well.
You took the words right out of my mouth, I very nearly quoted Nelson Pass in a recent post. I recall an interview where he described how Pass Labs minimizes distortion in their products, but they attempt to keep whatever distortion is left as second harmonic due to it being more subjectively pleasing.
A few years ago, Bob Katz wrote an interesting article on Innerfidelity where he built a second harmonic distortion generating circuit, such that he could finely tailor the amount of second harmonic injected into his system and do subjective comparisions. The results are very interesting, it is a good read:
https://www.innerfidelity.com/content/katzs-corner-episode-25-adventures-distortion
I have tried to reason with hardcore objectivist audiophiles on the merits of second harmonic distortion and tube audio, it never ends well. My sources have been described as "half-baked opinions" among other things, but I think those guys Bob Katz and Nelson Pass know a thing or two.
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