I've sat in recording sessions with engineers who were quite determined to use their latest amp modelling plug-in. They would assure me that they could pull fantastic sounds and wouldn't have to bother putting up microphones, getting balances, checking phasing etc. After an hour or so of messing with different virtual amps and cabinets, I would say "Let's just set up the Super Champ with a 57 and a U87 for reference." Once that was done, we could start recording. The hour wasted was obviously about 4 times as long as it took to set up the amp. The difference was instant, obvious and conclusive. Does that count?
It also depends on what sort of sound you're after. If you want full blown, fizzy preamp gain, over-saturated guitar carpet, then it probably doesn't matter what you use by the time it's rendered down to the few millivolts of signal required to record it, but if you need harmonically rich, full bodied, warm clean tones, or slightly overdriven or crunch tones, then it makes the world of difference, because this is where good tube amps excel and digital modellers tend to fall down dismally.
Cheers........................wahwah