the way to test these tubes is take the measured mmhos reading from the tube tester, and compare it to the spec for that tube from a tube database
in other words if a 12au7 is spec'd at 2200 mmhos, then that is the 100% NOS new reading should be
the tester itself has to also be calibrated to that 2200 spec when it measures a new tube
likewise, if the tester is set up to test a 100% NOS new tube to a 3100 mmhos spec,
then the technician needs to know that going in, and judge accordingly.
the tube tester shootout had testers calibrated to a variety of scales, 2200 mmhos, 3100 mmhos, and % scales
and roughly so as many showed well over the 100% number.
the only way to sort it out and actually use those testers, is put in a known brand new 100% tube of the type to be tested, and test it
remember that reading on the gauge as the 100% point,
then compare all subsequent tubes of the same part # to that spec.
if a vintage tester is calibrated and doesn't show a known NOS new 100% tube as being 100% good
then it's still out of calibration, or there is a compromise or defect in its basic design- whereby it checks some tubes correctly,
but checks other tubes incorrectly, showing good tubes as bad tubes, or vice versa.
I have 4 testers and often run a tube through 3 or all 4 of them, looking for a correlation
usually when it a tube shows better on the higher end tester, it also shows better on the console store emissions tester too.
but I have had known NEW tubes show 90% on the emissions tester and 50-60% on a high end dynamic or mutual conductance tester
meaning the high end tester scale is off, OR it's a design flaw. so that 60% point is in reality, the 90% point for that tube in that high end tester.
there was a lot of BS-ing going on with these testers throughout the years...and there still is.
in reality, the best tester is the one with minimal settings, tests tubes quickly, and has a complete tube roll chart or manual, and never or seldom needs calibration- and that is an emissions tester.
an expensive high end space-age tube tester, that is quirky, defective and can't be calibrated, or is calibrated to an unknown spec, is nothing more than a high priced door stop.
if a tube tests bad on a decent low-end design emissions tester, that ties all the elements together and tests like a diode, expert techs will agree the tube is actually bad, 90% of the time.
I'll take it further by saying 99% of the time, the tube is bad, if the emissions tube says it is.
so at that point, we have to ask ourselves- what sense does it make to go further into a $1000 tester, when the $50 emissions tester has already made the call correctly.