Watts are watts. But a tube amp with a certain wattage rating will likely be capable of producing louder, more pleasing music than a solid state amp of equivalent wattage. Watts RMS indicates how much a particular AC signal can generate, regardless of the shape of the wave.
If you look at any audio amp's output rating, it will indicate X watts at Y-frequency with no more than Z% distortion (probably across a certain frequency range). Once you hit the limits of the amplifier, driving it past that point results in rapidly increasing distorion as the circuit begins to clip. What is different about tube amps is the quality of the distortion is not as aesthetically displeasing as the quality of distortion in a transistor amp pushed to the brink.
Also, in many tube circuits, the rate of distortion increase is not very steep, but gradual. In many solid-state circuits, the distortion is like a cliff, you reach a point and you cross the line and the circuits distortion increases dramatically. ... more.
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