Well I have a theory on why valve buffers can help. I think its what's they don't let through more than how they modify what they do let through.
Let me start with an observation I made with a Schitt Saga Pre Amp that I owned for a while. This is a valve unity gain pre amp with a stepped attenuator volume control. It also allows to switch in a and out the valve part, so used as either passive or active. When audio science measured it it was pretty much close to prefect and they actually gave it a good wrap based on this. Distortion levels incredibly low something like 0.001%, a perfectly flat frequency response, extremely low noise, very low crosstalk.
When listening to the valve section in play one thing I noted that if my frond end was sounding a little 'gritty' then the valve pre did a pretty good job of taking this out. Switching to passive mode and the grit came back. It was quite obvious switching AB using the supplied remote. Unfortunately the sound signature was also degraded in terms of dynamics and imaging irrespective of which mode was selected. Curiously though if I removed the valve and the pre was just used purely as a passive mode I could detect zero change in the sonic signature.
The point here being even though this pre measured perfectly it could change the sound signature for both better and worse. It certainly wasn't adding any hormonic distortion to the mix. So it doesn't surprise me that Mike putting this in the signal chain can produce a better outcome through the loudspeakers.
Those who still doubt this, well this review notes that a passive pre using a transformer and stepped attenuator made his system more musical, improved soundstage and took out long term listening harshness. Have a read
In this case not a valve but a transformer doing some filtering?
Just my theory but interesting to hear what others think?