This is an area where a lot of physics research is definitely needed. The reason is that tubas, indeed all brass instrument, function on static wave theory and not flow theory. So the compressions and rarefactions that we call antinodes and nodes have to line up at the right places at the right time to get what we call pitch, resonance and tone.
So if a compression wave is going happily down a tube, whether cylindrical or conical, and has an interruption or discontinuity, of either bore or direction, it can foul up the nodes and antinodes, causing tuning, intonation, or playability (stuffiness) problems. This can happen even when the bore is getting progressively larger, in the name of being more "open." But it's not necessarily more open if the larger valve causes a discontinuity of the stasis.
I believe that may be why the non-matched valve port diameter to different diameter tubing may work. The stasis through the ports is maintained, while the different diameter tubing may cause a slightly different resonance.
As to flow theory verses static wave theory: for example, on my Besson, when I push 1+3 down together, just like on almost every other brass instrument, you can feel the added resistance just blowing air throught the horn. But in playing, yes, 2nd ledger line C feels a tad stuffy, but low F is every bit, if not more of an open blow, than low open BBb, or any other note for that matter.
Hey -- until more research is done, it's no worse of a wild-a$$ guess as to why things work or don't work as anything else! If only Renold Schilke had been a tuba player instead of a trumpet player!
