I'm sorry for the delay in putting the answer up.
Here it comes:
A file got more distortion.
The distortion rate is about 20% for A file, and around 1% for B file.
All distortions are 2nd distortion.
However, there is another difference here:
A file's distortion sound has an EQing as shown in the picture below:
B file also got an EQ, it's here:
My theory is quite simple, while in actual listen measurement, SS amp got very low distortion rate, but it's unstable. because it's low distortion, and prone to be effected by small factors such as power & etc..
While it's very low in simple loop-back measurement (without headphone or speaker on,) it can be perceivable in actual listening.
Actual distortion rate of a normal headphone is around 0.5%, lower in flagship such as HD800, but generally it's about 0.5% or higher.
For me, my usual listening level is around 70~80dBL, so the distortion is about 70 + 20(log0.005) = 23dBL loud. It's not loud but you can tell it's there.
And with the instability mention above, the sound would be a small but much distorted sound.
With tube amplifier, it's different since it was designed with higher distortion rate, with 1% distortion in loop back measurement and around 5% in headphone measurement, it's so loud that the small factors such as unstable power, etc.,
is of no much consequences in these amplifier's design.
Therefore, we here a distortion sound level of 70 + 20(log0.05) = 44dBL distortion sound, but it's more consistent with the original signal.
In the case of 2nd harmonic distortion, it's actually one octave above the original music, and which can make kind of harmony with the melody.
So here's my guess: in higher designed distortion amp such as tube amplifier, the distortion is produced as a stable constant, so it actually augmented the original sounds, but surely distorted more.
In SS amplifier, we can lower the distortion to such a low level that it may not be perceivable. But it's hard to have THIS low distortion, and with most headphone & amplifier combination,
the distortion is low be still heard, and due to it's low level, it's very difficult to keep it stable, so the distortion is not melodically accorded to the original music.
Therefore, with not so great headphone & not so great SS amp, it's more probable to have a clear but somehow grainy and harsh sound come out.
As for most high distortion designed tube amp, it's quite easy to come forward with pleasant sound, but it may be difficult to have the resolution of the well matched SS system.
If the distortion rate of an SS amp & it's headphone could be kept under 0.05%, then there can really no fault in my listening.
Which is the case with my current system of HE500.
I really love the sound of HE500 with Benchmark DAC1 & blackcube combination. The measured THD rate across all frequencies are almost all under 0.05% under my listening level (70 or 80dBL.)
Which means that the distortion sound is about 3~13dB, one can hardly heard this kind of sound.
Well..... it's still much of my own opinion, but the test did show a much higher inclination toward the constant higher distortion character of tube amp to the character of SS amp.
Hope this could be as illustrative as it can be.