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Does perfect matching actually make sense?

Tube matching for audio reproduction makes sense up to a range of +/- 3%, as this is still economical, feasible and meaningful. Even closer matching does not make sense, because tubes are wear parts and wear will not be the same for every individual tube. The result is that the individual tubes drift apart after long use. This is why most BTB customers report that their tube amplifier sounds right again after the new tubes have been installed.