Since I reviewed N8 almost 4 years ago and after that only heard it once for a few hours, I can't even attempt to compare it by memory (and not going to pull stuff out of my ...), but from my original notes the difference between its SS and Tube outputs were not that overly drastic either. It was always a refinement in sound, especially applicable to mids/vocals, making it less dry, adding more body, texture. Even back then, NuTube wasn't exactly what you get with traditional triode vacuum tubes. As many are familiar already, NuTubes implement vacuum fluorescent display tech to give the sound some harmonic distortion/saturation, operating similar to traditional vacuum tubes, but it's not a traditional vacuum tube. I don't have much experience with desktop equipment, but I'm sure many can attest to N8 w/NuTubes not being the same as warm tonality of desktop tube amps.
Then, we had AMP9 NuTube module for DX2x0 iBasso series of DAPs, also nothing like tube sound. M30 was warm and tubey, it wasn't just the NuTube but also their amplifier implementation and house sound tuning (just like M8 is quite warm in tonality even without tubes). Then, comes C9 with its dual NuTube implementation. Many people own or owned or heard it. So again, lots of familiarity of what these Korg modules can deliver, without any false expectations of traditional vacuum tubes.
N8ii is like a Frankenstein
, possibly built on a mature fast Android platform of R8 with slightly modified solid state/dual NuTube of C9 and brand new pair of ROHM DACs. I don't think people should anticipate groundbreaking surprises here, especially if you are already familiar with hi-res performance of AK4499 (which I find ROHM to follow the footsteps of) and the performance of C9 dual timbre amp. I can't speak for Cayin and how they derived the price of N8ii, but if you look at $1.8k Hiby R8 and $2k C9 and two brand new pricey ROHM dacs, that's already over $3.5k. Or if you take non-android original $3.3k N8 and add Android platform and another NuTube, that's also over $3.5k But anyway, I'm not here to sell the product and not affiliated with manufacturer. But I do enjoy analyzing things from a different perspective. I know, price questions were addressed to Andy, and hopefully I'm not overstepping my boundary, but that is how I see it from a reviewer perspective.
IMHO to summarize, NuTube in N8ii is not your traditional desktop tube, but rather NuTube everybody is already familiar with in C9. I find ROHM performance to be rather impressive and on a similar level as AK4499. N8ii is convenient as all-in-one solution especially when you are stacking your streaming android DAP with C9. And access to Solid State vs Tube, Class A vs Class AB, P vs P+ power mode, 3 levels of gain, and 2 digital filters (slow and fast roll off) - all give you a combination of various refinement tools to effectively fine tune the sound (and improve pair-up synergy) without yielding a drastic change like you would expect when switching between desktop solid state and vacuum tube amps.
Just my 2c.