<SMALL>Digital recording is not emulation. It is as representative of the original sound as digital photography is of the original image.</SMALL>
So, because digital data is digital data, at least theoretically, you can generate a digital representation of a photograph that's not really a photograph at all, but is simply artificially generated from a computer software "model" that tells the digital display what to display in order to look like an actual photograph -- such as in some computer games and flight simulators, and other computer animation, etc. etc.
That is, it doesn't really matter what the source of the signal or data is. If you have some sort of "software" to digitally model the signal, you can (at least theoretically) produce a signal (or data) that will be substantially the same (or at least so similar as to be practically the same) as an analog signal (or analog data) of the actual source, provided that the modeling software is accurate enough.
<SMALL>Good digital recording of warm tube sound will give you warm tube sound.</SMALL>
So, based on that, it seem like you could, at least theoretically, digitally generate a signal in a digital processing device that is substantially the same as an analog signal of a guitar played through a tube amp, AS CAPTURED ON DIGITAL RECORDING MEDIA. My understanding is that some of the DSP's (like the POD) are extremely accurate as far as what they are modeling.
I guess the question now becomes, "how accurate is the modeling of the DSP's (like the POD), and what is the "density" or "resolution" (for lack of a better term) of the modeling.
If the answer is "very accurate" and/or that the modeling "resolution" is greater than that of a home CD audio system, then I still don't understand what a pre-amp will add when recording digitally.
However, if the answer is "not very accurate" then I can certainly understand what the tube pre-amp will add.