I will say that it CAN make for a difference in sound, but whether it is a better difference, is the question? The biggest trap of them all is the recent NOS and vintage tube market... Total hogwash. Here is the thing about NOS and vintage tubes. If they lasted 50-60 years to even be able to make it to a respectable retailer, they were a good tube, to begin with. BUTTTT, and it's a big one, there is no guarantee it will sound good. NOS tubes do not inherently sound better than modern production tubes. The ones that sound good, do sound good, just as modern tubes do. Secondly, there is a limited supply and NO TWO NOS TUBES WILL EVER SOUND ALIKE. The supply of NOS tubes is limited and dwindling, furthermore, the pool of tubes left are from several different years of manufacture and perhaps even different stages of development. So the set you find today that sounds amazing will have NO other set of NOS replacements that will sound the same.
Modern production tubes are no different. They all sound minutely different, and on occasion, you get an oddball one that sounds amazing, just as you come across duds. The big difference is that modern tubes are only made in three factories, so no matter which brand you get, it is made in one of three factories. This means that there is a much greater level of consistency. China-made Shuguang tubes are 100% fine, I just don't like supporting China. JJ's are made by JJ and JJ supplies just about every name you know with tubes to rebrand. Reflektor is the only other factory and just like JJ, they sell mostly tubes that are rebranded. So a modern-day EH tube is made by one of those three companies. If you get a set of Ruby Tubes, it is a tube made in one of those three factories. Groove Tubes, one of those three companies provided that tube for rebranding. Modern tubes are every bit as good as NOS tubes in that they work and perform as intended. NOS tubes do sound different because they are 50-60 years old and made in a different era. NOS tubes sounding better is 100% up to the ear that is listening.