I remember wanting to believe it too. I remember ordering a little dot tube amp (it was the first and only dedicated headphone amp i've bought) and being super psyched about finally getting a taste of the fabled tube sound. Little did I know, it would take me a few months of reading things and back and forth listening to find out it simply doesn't exist. "Pleasant distortion", "full sounding mids", "soft highs", "rich harmonics", they said. Jason Stoddard, upon replying to me about my inquiries concerning the Valhalla, even told me about "holographic imaging". I figured there simply must be something going on with those tubes.
Eventually, I went with buying a little dot, but all that buying this tube amp made me realize is that my marantz integrated is as good a headphone amp as I'm ever going to get. It also made me understand that the need for a dedicated one is greatly exaggerated.
This is no knock on Little Dot by the way; they never waxed poetic about the tube sound and as far as I can tell, it's a fine amp. But the money I spent on it shows its value not in the amp itself but in the knowledge I've obtained since then.