Well...
It makes amp "like" noises.
20w SS class D output is not exactly going to thump like the iron in a 50/100w JCM800 split channel.
The tube in it is running off the 18v external transformer power supply, so it's probably acting more like a diode than a gain stage.
Saying it sounds like a Valvestate may be more accurate - not that there's anything wrong with that.
Looks and sounds like a great little amp for a about a buck and a half, if that's what you're looking for.
Some nice features like a footswitch and effects loop.
For a couple bucks more, you could actually get a Marshall.