cddc
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I am also in the camp for WE421A=5998. I have only heard them side by side briefly as I dont own the 421A but in all my tubes same internals=same sound, excluding individual tube difference. If the 421A were simply tubes that were cherry picked for testing better, that would be more than enough to explain any perceived difference.
I used to think WE 421A is a cherry-picked TS 5998 too, but it's just some hearsay, no concrete proof. But the more I think about it, the more I feel like it's unlikely to be some cherry-picking. No company will pick out its best products for other companies to sell and leave only those low quality products for itself to sell, coz that will only promote its rivals and ruin its own reputation. Tung Sol has a good reputation in the industry, so I don't think it would cherry-pick its 5998 tubes.
I think the most likely scenario is like this:
Western Electric received some request from its parent company AT&T to design and manufacture some special tubes for their telecom facilities, so Western Electric did the R&D job and came up with the 5998 prototype. But somehow WE felt it's not economically favorable to set up a new product line to fulfill the orders from AT&T - maybe the order size from AT&T was not large enough for them to break even, maybe WE did not have enough resources at that time.....So Tung Sol saw the opportunity and proposed to Western Electric, "Hey Bro, I've got plenty of extra capacities, I can help you manufacture these tubes. But you know your order size is too small for me to break even. So how about you license me to make and sell these tubes under my label so that I can break even? And of course I will give you a very good price for your orders (cost + 5% profit margin)." "Deal!" said the WE managers after seeing the price TS offered. So TS set up new product lines and started to manufacture these 5998 tubes, the ones for WE would be labelled as WE 421A, and the ones for themselves to sell would be labelled as TS 5998 / TS 421A / Chatham 5998 / TS 2399 / TS 6520 / etc. Of course, WE had some special specifications to meet, in order for these tubes to be used in AT&T equipment. So TS tested its WE 421A tubes using the WE specs, those not meeting the WE specs would be discarded. Some people may think of this process as cherry-picking. But it doesn't mean TS did not QA its own 5998 tubes, I think TS would also ditch these TS 5998 tubes that failed to meet its own QA specs.
And below is a solid proof that Tung Sol manufactured 5998 under contract to Western Electric. It's an article by Eric on the 17th issue of the Vacuum Tube Valley magazine (the article was found by @attmci).