I'll try to tackle several tube output related issues in one post:
the Nutube is part of the headphone amplifier circuit, this is the only place we can use it. The line out signal path will definitely bypass the headphone amp circuit in order to remain as clean as possible. In N8 design framework, both balanced and single end line out are as close to DAC chipset output as possible, we only implemented a Low Pass Filter with buffer between the DAC chipset and line amplifier. For the record, we still need a line amplifier if we want to achieve a high quality desktop grade line out instead of wire the DAC output to the line out connectors directly. The main different between a line amplifier and a headphone amplifier is the former involve only voltage amplification while the later involve both voltage and current amplification.
If we use Nutube for balanced audio output, we need two pieces of Nutube, there is no exception, even cost-no-objective design will not be able to override this requirement. The N8 is fairly big for DAP already, we have do all we can to make it possible to control most (definitely not all) features with single hand, and fairly easy to hold with one hand. If we use Two Nutube instead of one, either the screen will be reduced to a 1.5 inch 4-lines text-based LCD display and battery life as short as 2-3 hours per change, or we need to extend the N8 by roughly 35mm long and battery life at around 4+ hours. Isn't it common sense that cost-no-objective does mean we can ignore the scientific (physic and electronic engineering) constraints, and there issues that can't be solve by money or devoting more resources. So the true meaning of cost-no-objective is to deliver the best result even when the solution required out-of-proportion resources.
When you are listening to the 3.5mm output of N8, you are still using TWO DAC at the same time. To explain this in simplified terms, the LEFT AK4497 delivers the L+ and L- signal, the RIGHT AK4497 delivers the R+ and R- signal. The 4.4mm balanced output will utilize all four L+, L-, R+ and R- signal, while the two 3.5mm single-ended output will use L+ and R+ signal from LEFT and RIGHT AK4497. Using two DAC chipset instead of one in single-ended purpose does offer better THD, dynamic range and channel separation, so Cayin is not being nonsense.
To summarize, you can change between tube and Solid State in 3.5mm headphone output, but you only have solid state output with 3.5mm line out and 4.4mm headphone out and line out.